Question: When using the indirect method to prepare the operating section of a statement of cash flows, given the following items, should we add or deduct

When using the indirect method to prepare the operating section of a statement of cash flows, given the following items, should we add or deduct the item from net income to get the cash flows from operating activities? Please indicate "add" or "deduct" in your answer for each item.

a. Increase in accounts receivable.

b. Gain on sale of land.

c. Amortization of patent.

d. Decrease in accounts payable.

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