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. 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 Purchased land by issuing common stock g. Inventory increased in the year h. Sold equipment for cash, yielding a loss Accounts payable decreased in the year j Income taxes payable increased in the year Statement of Cash Flows Operating Investing Financing Activities Activities Activities Noncash Investing and Not Reported on Statement Financing or in Notes Activities EX