ABC Co$.$ uses the indirect method to report cash flows from operating activities. When making adjustments to net income to report net operating cash flows, which of the following items are added and which are subtracted?

Depreciation expense $[$ Select $]["$Add$",$ "Subtract"$]$ Increase in accounts payable $[$ Select $]["$Add$",$ "Subtract"$]$ Decrease in prepaid insurance $[$ Select $]["$Add$",$ "Subtract"$]$ Gain on sale of equipment $[$ Select $]["$Add$",$ "Subtract"$]$ Decrease in unearned income