Indicate whether each of the following would be added to or deducted from net income in determining net cash flow from operating activities by the indirect method:
a. Decrease in accounts payable
b. Increase in notes receivable due in 90 days from customers
c. Decrease in accounts receivable
d. Loss on disposal of fixed assets
e. Increase in notes payable due in 90 days to vendors
f. Amortization of patent
g. Depreciation of fixed assets
h. Gain on retirement of long-term debt
i. Decrease in salaries payable
j. Increase in merchandise inventory
k. Decrease in prepaid expenses