Indicate where each item would appear on a statement of cash flows using the direct method by placing an x in the appropriate column.

Statement of Cash flows Non-cash Investing and Financing Activities Not Reported on Statement or in Notes
Operating Activities Investing Activities Financing Activities
a. Retired long-term notes payable by issuing common stock
b. Paid cash toward accounts payable
c. Sold inventory for cash
d. Paid cash dividend that was declared in a prior period
e. Accepted six-month note receivable in exchange for plant assets
f. Recorded depreciation expense
g. Paid cash to acquire treasury stock
h. Collected cash from sales
i. Borrowed cash from bank by signing a nine-month note payable
j. Paid cash to purchase a patent