please answer

BE23.3 (LO1) Novak SpA is preparing its 2019 statement of cash flows, using the indirect method. The following is a list of items that may affect the statement. Using the code letters provided, indicate how each item will affect Novak's 2019 statement of cash flows. Items a. Purchase of land and building. b. Decrease in accounts receivable. c. Issuance of shares. d. Depreciation expense. o. Sale of land at book value. f. Sale of land at a gain. g. Payment of dividends h. Increase in accounts receivable. i. Purchase of an equity investment. J. Increase in accounts payable. k. Decrease in accounts payable. I. Loan from bank by signing note. m. Purchase of equipment using a note. n. Increase in inventory. o. Issuance of bonds. p. Retirement of bonds payable. q. Sale of equipment at a loss. r. Purchase of treasury shares