For each of the following items, indicate how the item should be reported in the statement of cash flows, using the indirect method. Decrease in accounts payable during a period. Declaration and payment of a cash dividend. Loss on sale of land. Decrease in accounts receivable during a period. Redemption of bonds for cash. Proceeds from sale of equipment at book value. Issuance of common stock for cash. Purchase of a building for cash. Acquisition of land in exchange for common stock. Increase in merchandise inventory during a period. A. Added to net income B. Deducted from net income C. Cash inflow-investing activity D. Cash outflow-investing activity E. Cash inflow-financing activity F. Cash outflow-financing activity G. Significant noncash investing and financing activity