Problem 7 (10 marks) Identify where each of the following items would appear on a cash flow statement under ASPE. Use (0) for the operating activities section, (l) for the investing activities section, (F) for the financing activities section, (NIF) for the schedule of noncash investing and financing activities, and (N) if the item does not appear anywhere on the cash flow statement. Assume the statement is prepared using the indirect method. a. gain on sale of land b. cash sales c. sale of a long-term investment in stock d. depreciation of a patent e. payment of non-current debt f. net income g. payment of income taxes h. conversion of preferred shares into common shares i. sale of repurchased shares j. increase in Inventory