A Statement of Cash Flows Contains the Following Sections

A statement of cash flows contains the following sections:
a. net cash flow from operating activities
b. cash flows from investing activities
c. cash flows from financing activities
d. investing and financing activities not affecting cash
A list of items that appear on the statement is provided below:
____ 1. Depreciation expense
____ 2. Proceeds from sale of land at a gain
____ 3. Decrease in accounts payable
____ 4. Conversion of bonds to common stock
____ 5. Payment of dividends, declared last fiscal year
____ 6. Proceeds from issuance of short-term note payable,
not relating to operating activities
____ 7. Loss on cash sale of equipment
____ 8. Payment for purchase of a building
____ 9. Bond premium amortization using the effective interest method
____ 10. Issuance of common stock to convert bonds payable
Required:
In the space provided, using the letters a-d), indicate in which sections) of the statement of cash flows or accompanying schedule) the preceding items would most likely be classified. After each item affecting cash, indicate with a plus sign +) or a minus sign −) whether the item would be reported as an increase inflow) or a decrease outflow).