Keri Corporation is preparing its statement of cash flows by the indirect method. Keri Corporation has the following items for you to consider in preparing the statement: View the items.

Identify each item as a$($n$)$:

Operating activity$-$addition to net income $(+)$ or subtraction from net income $(-)$

Investing activity$-$cash inflow $(+)$ or cash outflow $(-)$

Financing activity$-$cash inflow $(+)$ or cash outflow $(-)$

Activity that is not used to prepare the indirect statement of cash flows

a$.$ Increase in accounts payable

b$.$ Payment of dividends

c$.$ Decrease in accrued liabilities

d$.$ Issuance of common stock

e$.$ Gain on sale of building

f$.$ Loss on sale of land

Operating activity $+$

Financing activity $-$

Operating activity $-$

$$