Consider the following litems:

$($a$)$ Decrease in accounts recelvable

$($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

$(0$ Increase in inventory

How many of these ltems would be subtracted from net income when using the indire