Novak Corporation is preparing its 2020 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 2020 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.		select a code letter P-IR-IADP-FR-FR-I and DNR-F and AR-F and DR-I and A
(b)		Decrease in accounts receivable.		select a code letter R-FR-I and AP-IR-IP-FADNR-I and DR-F and DR-F and A
(c)		Issuance of stock.		select a code letter AR-I and AP-IR-F and DNR-I and DP-FDR-FR-IR-F and A
(d)		Depreciation expense.		select a code letter R-I and AR-I and DR-IR-FAR-F and AP-INR-F and DP-FD
(e)		Sale of land at book value.		select a code letter P-FR-F and DAR-I and AP-IR-I and DR-INR-FR-F and AD
(f)		Sale of land at a gain.		select a code letter P-IR-FADR-I and DR-F and DR-F and AR-INR-I and AP-F
(g)		Payment of dividends.		select a code letter R-FANR-I and AR-IR-F and DDR-I and DP-IR-F and AP-F
(h)		Increase in accounts receivable.		select a code letter AR-I and DR-F and AR-IR-I and ADP-IR-FNP-FR-F and D
(i)		Purchase of available-for-sale debt investment.		select a code letter AR-F and DDR-I and DR-FR-F and AP-IR-IP-FR-I and AN
(j)		Increase in accounts payable.		select a code letter R-F and DR-IR-I and ADR-F and ANP-FAR-FR-I and DP-I
(k)		Decrease in accounts payable.		select a code letter R-FR-F and ANP-IR-F and DP-FR-I and AR-IDR-I and DA
(l)		Loan from bank by signing note.		select a code letter NAR-FR-IDR-F and DP-FR-I and AR-F and AR-I and DP-I
(m)		Purchase of equipment using a note.		select a code letter R-F and DNR-I and AAR-FP-FR-F and AP-IR-IDR-I and D
(n)		Increase in inventory.		select a code letter NDP-FAR-IP-IR-I and AR-F and DR-I and DR-F and AR-F
(o)		Issuance of bonds.		select a code letter R-F and DP-IR-IR-I and DDP-FAR-FNR-I and AR-F and A
(p)		Redemption of bonds payable.		select a code letter R-F and DR-IR-I and ADANR-F and AR-FP-IP-FR-I and D
(q)		Sale of equipment at a loss.		select a code letter R-F and DP-FP-INADR-I and DR-I and AR-IR-FR-F and A
(r)		Purchase of treasury stock.		select a code letter R-IDP-INR-FAR-I and AP-FR-I and DR-F and DR-F and A