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 or in Notes Operating Investing Activities Financing Activities Activities Financing Activities a. Declared and paid a cash dividend b. Recorded depreciation expense c. Paid cash to settle long-term note payable d. Prepaid expenses increased in the year e. Accounts receivable decreased in the year f. Purchased land by issuing common stock g Inventory increased in the year h. Sold equipment for cash, yielding a loss i. Accounts payable decreased in the year j. Income taxes payable increased in the year Hampton Company reports the following information for its recent calendar year Income Statement Data Selected Year-End Balance Sheet Data Sales Expenses $9,000 4,000 700 72,000 Accounts receivable increase Inventory decrease Cost of goods sold Salaries expense Depreciation expense 41,000 Salaries payable increase 12,000 6,000 $13,000 Net income Required Prepare the operating activities section of the statement of cash flows for Hampton Company using the indirect method. (Amounts to be deducted should be indicated with a minus sign.) Cash flows from operating activities