Novak Corporation is preparing its 2014 statement of cash flows, 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 Novaks 2014 statement of cash flows.

Code Letter		Effect
A		Added to net income in the operating section
D		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 activity

(a)		Purchase of land and building.		AR-I and DR-IR-F and ADR-F and DP-FP-IR-FNR-I and A
(b)		Decrease in accounts receivable.		R-F and AR-FNR-I and DR-I and ADR-F and DAP-FR-IP-I
(c)		Issuance of stock.		R-FAR-IDP-FR-F and AP-IR-F and DNR-I and DR-I and A
(d)		Depreciation expense.		R-IP-FP-IR-F and DR-FNR-F and AR-I and AR-I and DAD
(e)		Sale of land at book value.		R-F and DP-IADR-FR-IP-FNR-I and DR-I and AR-F and A
(f)		Sale of land at a gain.		DR-I and DNR-IR-FR-F and AR-I and AR-F and DP-IAP-F
(g)		Payment of dividends.		R-I and AP-IP-FDNAR-I and DR-IR-FR-F and DR-F and A
(h)		Increase in accounts receivable.		R-F and ANAP-FP-IR-FR-I and DR-IR-I and AR-F and DD
(i)		Purchase of available-for-sale investment.		ADR-I and DR-I and AR-F and DR-F and AP-FR-FNR-IP-I
(j)		Increase in accounts payable.		R-F and DDR-F and AAR-IP-IR-FNR-I and DP-FR-I and A
(k)		Decrease in accounts payable.		R-I and DNP-FR-F and AR-IR-I and AR-F and DDAP-IR-F
(l)		Loan from bank by signing note.		R-I and DR-I and ANP-IDP-FR-F and DR-F and AAR-IR-F
(m)		Purchase of equipment using a note.		R-F and DP-IR-FR-I and ANR-F and AP-FR-IR-I and DAD
(n)		Increase in inventory.		NR-IP-FR-FP-IDR-I and DR-I and AAR-F and AR-F and D
(o)		Issuance of bonds.		AP-FR-F and DNR-I and DR-F and ADR-FR-IP-IR-I and A
(p)		Redemption of bonds payable.		R-I and DR-I and AR-IR-F and DP-FR-F and ADP-IANR-F
(q)		Sale of equipment at a loss.		R-F and DNR-F and AR-I and DADR-I and AR-FR-IP-IP-F
(r)		Purchase of treasury stock.