When using the indirect method to calculate and report net cash provided or used by operating activities, which of the following is subtracted from net income?

Question $46$ options:

$1)$

Decrease in income taxes payable.

$2)$

Depreciation expense.

$3)$

Amortization of intangible assets.

$4)$

Bad debts expense.

$5)$

Decrease in merchandise inventory.