The following transactions and events occurred during the year. Assuming that this company uses the direct method to report cash provided by operating activities, select where each item would appear on the statement of cash flows.

a.	Accepted six-month note receivable in exchange for plant assets
b.	Paid cash to acquire treasury stock
c.	Paid cash to acquire land
d.	Sold inventory for cash
e.	Borrowed cash from bank by signing a nine-month note payable
f.	Collected cash from sales
g.	Paid cash toward accounts payable
h.	Issued bonds in exchange for cash
i.	Paid cash toward wages payable
j.	Reissued treasury stock for cash