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 inventory

How many of these items would be added back to net income under the indirect method of preparing the statement of cash flows?

Multiple Choice

$3$

$4$

$2$

$1$