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-Iand AAR-Fand DR-Fand AR-IDP-IR-Iand DR-FP-FN
(b)	Decrease in accounts receivable.	DR-IR-Iand DP-INR-Fand AR-FR-Iand AR-Fand DAP-F
(c)	Issuance of stock.	R-Fand AR-Fand DR-INR-Iand DDR-Iand AP-IAR-FP-F
(d)	Depreciation expense.	P-FR-Fand AR-Fand DADR-IP-INR-Iand DR-FR-Iand A
(e)	Sale of land at book value.	P-INR-FP-FR-Iand DR-Iand AR-Fand DAR-Fand ADR-I
(f)	Sale of land at a gain.	R-Iand AR-FR-IP-FAR-Fand AP-INR-Iand DR-Fand DD
(g)	Payment of dividends.	R-IR-Iand DP-IP-FNR-Iand AR-Fand DR-Fand ADAR-F
(h)	Increase in accounts receivable.	R-Fand DP-IR-Fand AANDR-IR-FR-Iand DP-FR-Iand A
(i)	Purchase of available-for-sale debt investment.	P-IADR-FR-Fand AR-IP-FNR-Iand DR-Iand AR-Fand D
(j)	Increase in accounts payable.	NP-FP-IR-Iand DR-FR-Iand AADR-Fand DR-IR-Fand A
(k)	Decrease in accounts payable.	R-Fand DAP-INR-IR-Fand AR-FP-FDR-Iand DR-Iand A
(l)	Loan from bank by signing note.	P-FR-Iand DR-Fand DP-INR-Iand AR-FR-Fand AADR-I
(m)	Purchase of equipment using a note.	R-Fand AR-Fand DR-FR-Iand DP-FAP-IR-IR-Iand AND
(n)	Increase in inventory.	AP-FDP-IR-FNR-Fand DR-IR-Iand DR-Iand AR-Fand A
(o)	Issuance of bonds.	R-Fand DR-Fand ANAP-IDR-Iand DR-FP-FR-IR-Iand A
(p)	Redemption of bonds payable.	R-Fand AR-Fand DR-FDP-FNR-Iand DAR-Iand AR-IP-I
(q)	Sale of equipment at a loss.	R-Fand DDNR-Fand AR-IAP-IR-Iand DP-FR-FR-Iand A
(r)	Purchase of treasury stock.