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$],[$b$.$ Accounts receivable decreased in the year$],[$c$.$ Purchased treasury stock with cash$],[$d$.$ Inventory increased in the year$],[$e$.$ Accounts payable decreased in the year$],[$f$.$ Retired bonds payable by issuing stock$],[$g$.$ Income taxes payable increased in the year$],[$h$.$ Sold land in return for cash$],[$i$.$ Sold merchandise to customer for cash$],[$j$.$ Received a cash dividend from investment,,,,,$]]$