For questions 5-6 and 7 use the information below: Indicate which of the following line items taken from the cash flow statement would be added (+), subtracted (-) or not included (NA) in the cash flow from operations section when the direct method is used. 5. Increase in inventories....... 6. Purchase of plant and equipment for cash.. 7. Payment of taxes to government.. (+) or (-) or (NA) (+) or (-) or (NA) (+) or (-) or (NA) 8. A financial analyst prepared the following tavle for Dentafirm Company: 2012 2013 104 Net Sales 100 2014 126 121 2015 144 133 Net Income 100 104 The analytical technique used is: a. Vertical Analysis b. Horizontal Analysis c. Component Analysis d. Ratio Analysis