Following are the descriptions of changes in selected accounts and other events for Krimp Caf Pty Ltd.

Following are the descriptions of changes in selected accounts and other events for Krimp Café Pty Ltd.

1.	Decrease in accounts receivable	____________
2.	Increase in inventory	____________
3.	Cash proceeds from sale of shares	____________
4.	Depreciation expense	____________
5.	Increase in accounts payable	____________
6.	Decrease in accrued expenses	____________
7.	Increase in trade bills receivable	____________
8.	Cash dividends paid	____________
9.	Increase in interest payable	____________

Required

Indicate whether each item should be added (A) to or deducted (D) from profit when reconciling cash from operating activities. If the item should be neither added nor deducted, indicate with an (N).