Consider the following items: (a) Decrease in accounts recelvable (b) Issuance of common stock (c) Increase in interest recelvable (d) Purchase of land (e) Decrease in accounts payable Gain on the sale of equipment (g) Depreclation expense (h) Payment of dividends ) Decrease in utilities payable U) Increase in inventory How 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