For each of the following items, indicate by using the appropriate code letter, how the item should be reported in the cash flow statement, using the indirect method. The same letter may be used more than once.

Acquisition of land in exchange for common shares

Decrease in accounts receivable during a period Issue of common

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Cash outflow$-$financing activity

Added to profit

Deducted from profit

Significant noncash investing and financing activity

Cash outflow$-$investing activity

Cash inflow$-$investing activity

Cash inflow$-$financing activity