ivities by the indirect method:

Decrease in merchandise inventory $$

Increase in accounts receivable $$

Increase in accounts payable $$

Loss on retirement of long$-$term debt $$

Depreciation of fixed assets $$

Decrease in notes receivable due in $60$ days from customers $$

Increase in salaries payable $$

Decrease in prepaid expenses $$

Amortization of patent $$

Increase in notes payable due in $120$ days to vendors $$

Gain on disposal of fixed assets $$