Consider the following items:$($a$)$ Decrease in accounts receivable$($b$)$ Issuance of common stock$($c$)$ Increase in interest receivable$($d$)$ Purchase of land$($e$)$ Decrease in accounts payable$($f$)$ Gain on the sale of equipment$($g$)$ Depreciation expense$($h$)$ Payment of dividends$($i$)$ Decrease in utilities payable$($j$)$ Increase in inventoryHow many of these items would be added to net income when using the indirect method to prepare the operating activities section of the statement of cash flows?Question $5$ options:$4123$