The following material relates to the Darrow Company:

Cash Flows classification

Effect on Cash

Operating
Activity

Investing
Activity

Financing
Activity

Increase

Decrease

Noncash
Trans-
actions

a. Net loss

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b. Increase in inventory

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c. Decrease in receivables

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d. Increase in prepaid insurance

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e. Issuance of common stock

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f. Acquisition of land, using notes payable

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g. Purchase of land, using cash

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h. Paid cash dividend

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i. Payment of income taxes

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j. Retirement of bonds, using cash

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k. Sale of equipment for cash

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Required Place an X in the appropriate columns for each of the situations.