New birth Corporation is preparing its 2016 statement of cash flow s, using the indirect method. Presented below is a list of items that may affect the statement. Using the code below, indicate how' each item will affect Newbirth's statement of cash flows. Code letter Effect A Added to net income in the operating section B Deducted from net income in the operating section R-I Cash receipt in investing section P-I Cash payment in investing section R-F Cash receipt in financing section P-F Cash payment in financing section N Noncash investing and financing section _____ 1. Purchase of land and building with cash _____ 2. Decrease in accounts receivable _____ 3. Issuance of common stock for cash _____4. Depreciation expense _____ 5. The cash flow' amount for the sale of land at book value _____ 6. Payment of cash dividends _____ 7. Increase in inventory _____ 8. Purchase of available-for-sale investments with cash. _____ 9. Increase in accounts payable _____ 10. Increase in prepaid expenses _____ 11. Decrease in wages payable _____ 12. Purchase of equipment by using a long-term notes payable _____ 13. Issuance of bonds payable for cash _____ 14. Purchase of treasury stock with cash _____ 15. Redemption of bonds payable with cash _____ 16. The cash flow amount for the sale of equipment for cash _____ 17. The gain amount generated by the sale of equipment for cash _____ 18. Bond premium amortization _____ 19. The conversion of bonds payable to common stock ____ 20. Issuance of preferred stock for cash