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$.$ Issued common stock for cash,,,$x,,],[$b$.$ Prepaid expenses increased in the year,$x,,,,],[\backslash$table$[[$c$.$ Purchased treasury stock with cash$]],,,,,],[\backslash$table$[[$d$.$ Accounts receivable decreased in the year$]],x,,,,,],[$e$.$ Inventory increased in the year,$x,,,,],[$f$.$ Retired bonds payable by issuing stock,F$,,,,],[$g$.$ Recorded depreciation expense,$x,,,,],[$h$.$ Sold land in return for cash,,,,,$],[$i$.$ Income taxes payable increased in the year,$x,,,,],[$j$.$ Sold merchandise to customer for cash,$x,,,,]]$