EX 13-4 Cash flows from operating activities-indirect method Obj. 2 Indicate whether each of the following would be added to or deducted from net income in de termining net cash flow from operating activities by the indirect method: a. Decrease in inventory 9. Increase in salaries payable b. Increase in accounts receivable h Decrease in prepaid expenses Increase in accounts payable Amortization of patent d Loss on retirement of long-term debt Increase in notes payable due in 120 days to vendors e Depreciation of fixed assets k. Gain on disposal of fixed assets f. Decrease in notes receivable due in 60 days from customers