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$).$

Statement of Cash Flows Noncash Investing & Financing Activities Not Reported on Statement or in Notes

Operating Activities Investing Activities Financing Activities

a$.$ Paid cash to settle long$-$term notes payable

b$.$ Prepaid expenses increased in the year

c$.$ Issued common stock for cash

d$.$ Accounts receivable decreased in the year

e$.$ Inventory increased in the year

f$.$ Purchased equipment by issuing a note

g$.$ Accounts payable decreased in the year

h$.$ Purchased a trademark with cash

i$.$ Income taxes payable increased in the year

j$.$ Sold merchandise to customer for cash