For each of the below, indicate where each item should be presented in the statement of cash flows (using the indirect method) using the legend below. Also, indicate how cash flows are affected. Legend for BLANK 1: A-operating activities B-investing activities C-financing activities D-significant noncash investing and financing activities Legend for BLANK 2: 1 - Increase D - Decrease N - No effect 1- Increase D-Decrease N - No effect i. Depreciation expense ii. Purchase of office equipment iii. Decrease in accounts receivable iv. Payment of cash dividends v. Conversion of bonds into common stock vi. Sold land and warehouse used in the corporation vi. Sold land and warehouse used in the corporation vii. Gain on sale of land and warehouse in part vi. viii. Issued common stock for cash ix. Decrease in accounts payable x. Increase in inventory