Brief Exercise 13-4 Your answer is partially correct. Try again. Indicate whether each of the following items would be added to or subtracted from net income to calculate net cash provided (used) by operating activities using the indirect method. If a transaction is not shown in the operating cash flows section of the statement of cash flows, indicate that it is not applicable. Assume the company follows ASPE. (a) T Added : Depreciation expense Subtracted | Increase in accounts receivable Decrease in inventory in the perpetual inventory system Added Added ] Increase in accounts payable Not Applicable Interest expense Subtracted Subtracted Decrease in income tax payable Gain on disposal of equipment (hty Added Loss on sale of long-term investment (0) T Added Decrease in dividends payable Not Applicable Impairment loss for goodwill (k) T Subtracted - Decrease in 60-day term deposit