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$).$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$[[$Assessment Tool iFrame,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,$x,,,,],[$c$.$ Purchased treasury stock with cash,,,$x,,],[$d$.$ Accounts receivable decreased in the year,$x,,,,],[$e$.$ Inventory increased in the year,$x,,,,],[$f$.$ Retired bonds payable by issuing stock,,,,$x,],[$g$.$ Recorded depreciation expense,$x,,,x,],[$h$.$ Sold land in return for cash,,$x,,,],[$i$.$ Income taxes payable increased in the year,$x,,,,],[$j$.$ Sold merchandise to customer for cash,$x,,,,]]$