Selected data from various accounts during a fiscal year are presented below. Indicate whether each of the items will be (A) added to or (B) deducted from net income in arriving at cash flows from operating activities as reported on the statement of cash flows using the indirect method. If the change is not reported in the determination of cash flows from operating activities, select (C) Not Reported. ITEM: Building and land purchased by issuing common stock Added to Net Income Deducted from Net Income Not Reported Increase in prepaid expenses Added to Net Income Deducted from Net Income Not Reported Depreciation expense on equipment Added to Net Income Deducted from Net Income Not Reported Increase in accounts payable Added to Net Income Deducted from Net Income Not Reported