State whether a firm would add or subtract the following items from income to compute cash flows from operations under the indirect method.
Items Added or Subtracted
Depreciation expense………………………… _______________
Increase in income taxes payable……………. _______________
Gain on sale of equipment…………………… _______________
Decrease in inventory………………………… _______________
Impairment loss………………………………. _______________
Increase in salaries payable…………………… _______________
Bond premium amortization………………….. _______________