The following are several transactions and events that might be disclosed on a companys statement of cash flows:

a.	declaration of cash dividends
b.	decrease in account payable
c.	decrease in account receivable
d.	depletion expense
e.	gain on the sale of land
f.	increase in inventories
g.	payment of cash dividends
h.	issuance of preferred stock
i.	net income
j.	purchase of equipment

Required:

Identify in which section (if any) of the statement of cash flows each of the preceding items would appear and indicate whether it would be reported as an inflow (addition) or an outflow (subtraction).