For each of the following items, indicate by using the appropriate code letter, how the item should be reported in the statement of cash flows, using the indirect method. decrease in accounts payable during a period declaration and payment of a cash dividend. loss on disposal of land. decrease in accounts receivable during a period. redemption of bonds for cash. proceeds from sale of equipment at book value. issuance of common stock for cash. purchase of a building for cash. acquisition of land in exchange for common stock. increase in inventory during a period. a. cash outflow—financing activity b. cash inflow—investing activity c. deducted from net income d. added to net income e. cash inflow—financing activity f. cash outflow—investing activity g. significant noncash investing and financing activity