Identify each item as$$ a$($n$)$:

bullet Operating activitylong dashaddition to net income$($O$+)$ or subtraction from net income $($Ominus$)$

bullet$$Investing activitylong dashcash inflow$($I$+)$ or cash outflow $($Iminus$)$

bullet$$Financing activitylong dashcash inflow$($F$+)$ or cash outflow $($Fminus$)$

bullet$$Activity that is not used to prepare the indirect statement of cash flows$($N$)$

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Part $1$

Part $2$Part $3$Part $4$Part $5$Part $6$Part $7$Part $8$Part $9$Part $10$

a$.$

Increase in accounts payable

b$.$

Payment of dividends

c$.$

Decrease in accrued liabilities

d$.$

Issuance of common stock

e$.$

Gain on sale of building

f$.$

Loss on sale of land

g$.$

Depreciation expense

h$.$

Increase in merchandise inventory

i$.$

Decrease in accounts receivable

j$.$

Purchase of equipment