The following items summarize certain transactions that occurred during the past year for Alta Inc. Show in which section of the statement of cash flows that the information would be reported by placing an $\mathrm{X}$ in the appropriate column. (Assume the direct method is used to report operating cash flows.)

\begin{tabular}{|c|c|c|c|c|}
\hline \multirow[b]{2}{*}{ Transaction } & \multicolumn{3}{|c|}{\begin{tabular}{l}
Reported In \\
Statement of Cash Flows \end{tabular}} & \multirow{2}{*}{\begin{tabular}{l}
Not Reported in \\
Statement of Cash Flows \end{tabular}} \\
\hline & Operating & Investing & Financing & \\
\hline \multicolumn{5}{|l|}{

a. Collections from customers } \\
\hline \multicolumn{5}{|l|}{

b. Depreciation expense } \\
\hline \multicolumn{5}{|l|}{

c. Wages and salaries paid } \\
\hline \multicolumn{5}{|l|}{

d. Cash dividends paid } \\
\hline \multicolumn{5}{|l|}{

e. Taxes paid } \\
\hline \multicolumn{5}{|l|}{

f. Utilities paid } \\
\hline \multicolumn{5}{|l|}{ g. Building purchased in exchange for stock } \\
\hline \multicolumn{5}{|l|}{ h. Stock of Western Co. purchased } \\
\hline \multicolumn{5}{|l|}{ i. Inventory purchased for cash } \\
\hline \multirow{2}{*}{\multicolumn{5}{|c|}{ j. Interest on Alta's note to local bank paid }} \\
\hline & & & & k. Interest received from a note with a custumer \\
\hline I. Delivery truck sold at no gain or loss & & & & \\
\hline \end{tabular}