Indicate where each item would appear on a statement of cash flows using the indirect method by placing an $x$ in the appropriate column$($s$).$

Note: More than one column may be used.

$\backslash$table$[[,$Statement of Cash Flows,$\backslash$table$[[$Noncash$],[],[$Financing$],[$Activities$]],\backslash$table$[[$Not Reported$],[$on Statement$],[$or in Notes$]]],[,\backslash$table$[[$Operating$],[$Activities$]],\backslash$table$[[$Investing$],[$Activities$]],\backslash$table$[[$Financing$],[$Activities$]]],[$a$.$ Declared and paid a cash dividend$],[$b$.$ Recorded depreciation expense$],[$c$.$ Paid cash to settle long$-$term notes payable$],[$d$.$ Prepaid expenses increased in the year$],[$e$.$ Accounts receivable decreased in the year$],[$f$.$ Purchiased land by issuing common stock$],[\backslash$table$[[$g$.$ Inventory increased in the year$],[h.$ Sold equipment for$]]],[$h$.$ Sold equipment for cash, yielding a loss$],[\backslash$table$[[$i$.$ Accounts payable decreased in the year$],[$j$.$ Income taxes payable increased in the year$]]],[$j$.$ Income taxes payable increased in the year,,,,,$]]$