Novak Corporation is preparing its 2017 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 2017 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.	R-FR-Iand AR-Fand DR-Fand AAP-FNR-Iand DDR-IP-I
(b)	Decrease in accounts receivable.	AR-IR-Fand DP-IDR-FR-Fand ANP-FR-Iand DR-Iand A
(c)	Issuance of stock.	AR-Iand DR-Iand AP-FNR-FR-Fand DDR-Fand AR-IP-I
(d)	Depreciation expense.	NADR-FR-Iand AR-Iand DP-FR-IR-Fand DP-IR-Fand A
(e)	Sale of land at book value.	R-INR-Iand AR-Fand DR-Iand DDR-Fand AAP-IR-FP-F
(f)	Sale of land at a gain.	R-FDP-FR-Fand ANAR-IP-IR-Iand DR-Iand AR-Fand D
(g)	Payment of dividends.	R-Fand AR-Iand AR-Fand DANDR-IR-FP-IP-FR-Iand D
(h)	Increase in accounts receivable.	P-FNR-FDR-IP-IR-Iand DAR-Iand AR-Fand DR-Fand A
(i)	Purchase of available-for-sale debt investment.	NP-IP-FR-Iand AR-IR-Fand DDR-FR-Fand AR-Iand DA
(j)	Increase in accounts payable.	NR-Fand DR-Iand AR-FR-Fand AP-FR-Iand DDAR-IP-I
(k)	Decrease in accounts payable.	R-Iand DDR-IR-Fand AAR-Iand AP-IR-Fand DP-FR-FN
(l)	Loan from bank by signing note.	R-FNDR-Iand DAP-FR-Fand DR-Iand AR-IR-Fand AP-I
(m)	Purchase of equipment using a note.	R-Fand DR-IP-FNR-FR-Fand AR-Iand DR-Iand AP-IAD
(n)	Increase in inventory.	DR-Fand DR-INR-Iand DR-FP-IR-Fand AP-FR-Iand AA
(o)	Issuance of bonds.	R-FDP-FR-Fand DR-Fand AR-IP-IR-Iand ANAR-Iand D
(p)	Redemption of bonds payable.	NP-FR-Iand AP-IR-FAR-Fand DR-Iand DR-Fand ADR-I
(q)	Sale of equipment at a loss.	DNP-FR-Iand DAR-IR-Fand DP-IR-FR-Iand AR-Fand A
(r)	Purchase of treasury stock.	NAR-Iand DR-FR-Iand AR-Fand DR-Fand ADR-IP-FP-I