Complete the table indicating whether each item affects operating activities, investing activities, financing activities, or is a noncash transaction reported in a separate schedule, and represents a cash inflow or cash outflow or has no cash flow effect. Assume use of the indirect approach. (a) Recorded depreciation expense on the plant assets. (b) Recorded and paid interest expense. (c) Recorded cash proceeds from a disposal of plant assets. (d) Acquired land by issuing common stock. (e) Paid a cash dividend to preferred stockholders. (f) Paid a cash dividend to common stockholders. (g) Recorded cash sales. (h) Recorded sales on account. (i) Purchased inventory for cash. (j) Purchased inventory on account