BE23-3 Novak Corporation is preparing its 2014 statement of cash flows, using the indirect method. Pre- sented below is a list of items that may affect the statement. Using the code below, indicate how each item will affect Novaks 2014 statement of cash flows. Items ____ (a) ____ (b) ____ (c) ____ (d) ____ (e) ____ (f) ____ (g) ____ (h) ____ (i) Purchase of land and building. Decrease in accounts receivable. Issuance of stock. Depreciation expense. Sale of land at book value. Sale of land at a gain. Payment of dividends. Increase in accounts receivable. Purchase of available-for-sale investment.

____ (j) ____ (k) ____ (l) ____ (m) ____ (n) ____ (o) ____ (p) ____ (q) ____ (r) Increase in accounts payable. Decrease in accounts payable. Loan from bank by signing note. Purchase of equipment using a note. Increase in inventory. Issuance of bonds. Redemption of bonds payable. Sale of equipment at a loss. Purchase of treasury stock.