You are provided with the following information regarding events that occurred at Moore Corporation during 2022 or changes in account balances as of December 31, 2022. Moore prepares its statement of cash flows using the indirect approach. Complete the first column of the table, indicating whether each item affects the operating activities section (that is, the item would be listed among the adjustments to net income to determine net cash provided by operating activities under the indirect approach), investing activities section, financing activities section, or is a noncash transaction reported in a separate schedule. For those items classified as operating activities, indicate whether the item is added or subtracted from net income to determine net cash provided by operating activities.

a. Depreciation expense was $80,000.
b. Interest Payable account increased $5,000.
c. Received $26,000 from sale of plant assets.
d. Acquired land by issuing common stock to seller.
e. Paid $17,000 cash dividend to preferred stockholders.