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$).\backslash$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$.$ Declared and paid a cash dividend,?,,X$,$x$,],[$b$.$ Recorded depreciation expense,x$,,?,,],[$c$.$ Paid cash to settle long$-$term notes payable,,,X$,,],[$d$.$ Prepaid expenses increased in the year,x$,,,,],[$e$.$ Accounts receivable decreased in the year,x$,,,,],[$f$.$ Purchased land by issuing common stock,l$,,,$X$,],[$g$.$ Inventory increased in the year,x$,,,,],[$h$.$ Sold equipment for cash, yielding a loss,l$,$X$,,,],[$i$.$ Accounts payable decreased in the year,X$,,,,],[$j$.$ Income taxes payable increased in the year,x$,,,,]]$