You Are Provided with the Following Transactions Martinez and Co

You are provided with the following transactions Martinez and Co.,during a recent year.
$\begin{array}{|l|l|l|l|l|}\hline &\text {Source,}&&&\\&\text {Use,}&\text {Operating}&\text {Investing}&\text {Financing}\\\text {Transaction} & \text {Non-Cash} & \text {Activity} & \text {Activity} & \text {Activity} \\\hline \text {a. Issued common stock} & & & & \\\hline \text {b. Incurred a gain on the disposal of equipment} & & & & \\\hline \text {c. Paid wages to employees} & & & & \\\hline \text {d. Acquired land by paying cash} & & & & \\\hline \text {e. Recorded depreciation expense} & & & & \\\hline \text {f. Purchased inventory on account} & & & & \\\hline \text {g. Made a principal payment on a mortgage note} & & & & \\\hline \text {h. Paid a cash dividend} & & & & \\\hline \text {i. Sold inventory on account} & & & & \\\hline \text {j. Purchased an equity investment} & & & & \\\hline\end{array}$
Required:

Assuming the indirect method is used, complete the table above by first indicating whether each transaction was a source S, use U, or non-cash transaction, and then which section of the statement of cash flows it would be reported under by inserting an X under the appropriate column.