Indicate where each item would appear on a statement of cash flows using the direct method by selecting an x in the appropriate column.

\begin{tabular}{|c|c|c|c|c|c|} \hline & State & ment of Cash & Flows & Noncash & Not Reported on \\ \hline & \begin{tabular}{l} Operating \\ Activities \end{tabular} & \begin{tabular}{l} Investing \\ Activities \end{tabular} & \begin{tabular}{l} Financing \\ Activities \end{tabular} & \begin{tabular}{l} Financing \\ Activities \end{tabular} & \begin{tabular}{c} Statement or in \\ Notes \end{tabular} \\ \hline a. Purchased land by issuing a note & & x & & x & \\ \hline b. Paid cash toward taxes owed & x & & & & \\ \hline c. Paid cash toward accounts payable & x & & & & \\ \hline d. Collected cash from sales & x & & & & \\ \hline e. Retired long-term notes payable by issuing common stock & & x & & x & \\ \hline f. Recorded depreciation expense & & & x & & \\ \hline g. Paid cash toward wages owed & x & & & & \\ \hline h. Sold inventory for cash & x & & & & \\ \hline i. Issued bonds in exchange for cash & & & x & & \\ \hline j. Paid cash to acquire land & & x & & & \\ \hline \end{tabular}