A statement of cash flows contains the following sections: a net cash flow from operating activities b.cash flows from investing activities c.cash flows from financing activities d.investing and financing activities not affecting cash A list of items that appear on the statement is provided below. 1. Depreciation expense 2. Proceeds from sale of land at a gain __3. Decrease in accounts payable Conversion of bonds to common stock 5. Payment of dividends, declared last fiscal year 6. Proceeds from issuance of short-term note payable, not relating to operating activities _7 Loss on cash sale of equipment ___8. Payment for purchase of a building __9. Bond premium amortization using the effective interest method __10. Issuance of common stock to convert bonds payable Required: In the space provided using the letters (a-d), indicate in which section(s) of the statement of cash flows (or accompanying schedule, the preceding items would most likely be classified. After each item affecting cash indicate with a plus sign (*) or a minus sign (-) whether the item would be reported as an increase inflow) or a decrease (outflow)