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,,,$\stackrel{}{x},,],[$b$.$ Received a cash dividend from investment,$x,,,,],[$c$.$ Paid cash to settle long$-$term notes payable,,,$x,,],[$d$.$ Recorded depreciation expense,,,,,$],[$e$.$ Prepaid expenses increased in the year,$x,,,,],[$f$.$ Purchased land by issuing common stock,,,$\stackrel{}{x},,$is$],[$g$.$ Accounts receivable decreased in the year,$x,\frac{2}{2},,,],[$h$.$ Purchased a building with cash,,$b^2,,,],[$i$.$ Inventory increased in the year,,bir,,,$],[$j$.$ Accounts payable decreased in the year,,,,,$]]$