Indirect Method For each of the following items, indicate by using the appropriate code letter, how the item should be reported in the cash flow statement, using the indirect method. The same letter may be used more than once. Increase in merchandise inventory during a period Loss on sale of land Decreose in accounts recehvable during a period issue of common shares for cosh Retirement of bonds of maturity for cash Decrease in occounts payable during a period Declaration and payment of a cash dividend Purchase of a bulling for cash Proceeds from sale of equipment ot carrying amount. Acquisition of land in exchange for common shares