Indicate where each item would appear on a statement of cash flows using the indirect method by placing an X in the appropriate columnis]. {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 t. Purchased land by issuing common stock 9. Inventory increased in the year h. Sold equipment for cash, yielding a loss LAccounts payable decreased in the year j. Income taxes payable increased in the year