You are provided with the following information regarding events that occurred at Moore Corporation during $2025$ or changes in account balances as of December $31,2025.$

Moore prepares its statement of cash flows using the indirect method. Complete the first column of the table, indicating whether each item affects the operating activities section $($that is$,$ the item would be listed among the adjustments to net income to determine net cash provided by operating activities under the indirect method$),$ investing activities section, financing activities section, or is a noncash transaction reported in a separate schedule. For those items classified as operating activities, indicate whether the item is added or subtracted from net income to determine net cash provided by operating activities. $($Select "Not Applicable" if it does not belong to operating section.$)$

$(2)$

a$.$ Depreciation expense was $$80,000.$

b$.$ Interest Payable account increased $$5,000.$

C$.$ Received $$26,000$ from sale of plant assets.

flow Section

Affected

It Be Added to or

Subtracted from

Net Income

f$.$ Pcquired land by issuing common stock to seller. $$17,000$ cash dividend to preferred stockholders. $$4,000$ cash dividend to common stockholders.

g$.$ Accounts Receivable account decreased $$10,000.$

h$.$ Inventory increased $$2,000.$

i$.$ Received $$100,000$ from issuing bonds payable.

I. Acquired equipment for $$16,000$ cash.