Indicate whether each of the following transactions would be added to (+) or subtracted from (−) profit in determining the cash provided (used) by operating activities using the indirect method: 

a. _______ Depreciation expense 

b. _______ Increase in accounts receivable

c. _______ Decrease in inventory

d. _______ Decrease in accounts payable

e. _______ Increase in income tax payable  

f. _______ Loss on sale of equipment  

g. _______ Impairment loss for goodwill 

h. _______ Decrease in prepaid insurance