Serius Corporation is preparing its 2017 statement of cash flows, using the direct method. Presented below is a list of items that may affect the statement. Indicate how each item will affect Serius' 2017 statement of cash flows. Please choose from the words in the grey picture.

Serius Corporation is preparing its 2017 statement of cash ows, using the direct method. Presented below is a list of items that may affect the statement. Indicate how each item will affect Serius' 2017 statement of cash ows. Items Effect (a) Purchase of land and building. Cash Payment in Investing Section V (b) Customers' payments on account. v (c) Issuance of preferred stock. v (d) Depreciation expense. v (e) Sale of land at book value. v (f) Sale of land at a loss. v (g) Payment ofdividends. v (h) Cash sales. v (i) Purchase of available-for-sale investment. v 0) Pay weekly salaries. v (k) Pay outstanding accounts payable. v (I) Loan from bank by signing note. v (In) Purchase of equipment using a note. v (n) Purchaseof inventory on account. (0) Issuance of bonds payable. (p) Redemption of bonds payable. (q) Sale of equipment at a gain. (r) Purchase of treasury stock.Cash Payment in Financing Section v Cash Payment in Investing Section Cash Payment in Operating Section Cash Receipt in Financing Section Cash Receipt in Investing Section Cash Receipt in Investing Section and Not Included in Statement of Cash Flows Cash Receipt in Operating Section Noncash Investing and Financing Activity Not Included in Statement of Cash Flows