A company that uses the indirect method to report operating activities experiences the following events:
a. Decrease in accounts payable.
b. Increase in accounts receivable.
c. Purchase of a new conveyer belt system.
d. Purchase of company's own common stock.
e. Gain on the sale of old conveyer belt system.
f. Depreciation expense.
g. Increase in inventory.
h. Increase in bonds payable.
i. Bad debt expense.
Required
Indicate whether each item should be added to net income, deducted from net income, or not reported in the operating activities section of the statement of cash flows.