Cash flows from (used for) operating activitiesindirect method

Indicate whether each of the following would be added to or deducted from net income in determining net cash flows from operating activities by the indirect method:

Line Item Description	Added or Deducted
a. Decrease in inventory	AddedDeducted
b. Increase in accounts receivable	AddedDeducted
c. Increase in accounts payable	AddedDeducted
d. Loss on retirement of long-term debt	AddedDeducted
e. Depreciation of fixed assets	AddedDeducted
f. Decrease in notes receivable due in 60 days from customers	AddedDeducted
g. Increase in salaries payable	AddedDeducted
h. Decrease in prepaid expenses	AddedDeducted
i. Amortization of patent	AddedDeducted
j. Increase in notes payable due in 120 days to vendors	AddedDeducted
k. Gain on disposal of fixed assets