The following transactions and events occurred during the year. Assuming that this company uses the indirect method to report cash provided by operating activities, indicate where each item would appear on its statement of cash flows by placing an X in the appropriate column.

Statement of Cash flows Noncash Not Reported Investing & on Statement Financing Financing Operating Investing or in Notes Activities Activities Activities Activities x a. Declared and paid a cash dividend X b. Recorded depreciation expense x c. Paid cash to settle long-term note payable d. Prepaid expenses increased in the year X e. Accounts receivable decreased in the year X x f. Purchased land by issuing common stock X g. Inventory increased in the year h. Sold equipment for cash, yielding a loss X i. Accounts payable decreased in the year X j. Income taxes payable increased in the year X