=+EX 16-3 Classifying cash flows obj. 1 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 receivable g. Increase in notes receivable due in

b. Increase in notes payable due 90 days from customers in 90 days to vendors h. Depreciation of fixed assets

c. Decrease in salaries payable i. Increase in merchandise inventory

d. Decrease in prepaid expenses j. Amortization of patent

e. Gain on retirement of long-term debt k. Loss on disposal of fixed assets

f. Decrease in accounts payable