An accountant for Southern Manufacturing Companies (SMC) computed the following information by making comparisons between SMC's 2013 and 2014 balance sheets. Further information was determined by examining the company's 2014 income statement.
1. The amount of cash dividends paid to the stockholders.
2. The amount of a decrease in the balance of an Unearned Revenue account.
3. The amount of an increase in the balance of an inventory account.
4. The amount of an increase in the balance of a Land account.
5. The amount of a decrease in the balance of a Prepaid Rent account.
6. The amount of an increase in the balance of a Treasury Stock account.
7. The amount of an increase in the balance of the Accounts Receivable account.
8. The amount of a loss arising from the sale of land.
9. The amount of an increase in the balance of the other Operating Expenses Payable account.
10. The amount of a decrease in the balance of the Bonds Payable account.
11. The amount of depreciation expense shown on the income statement.

Required
For each item described above indicate whether the amount should be added to or subtracted from the amount of net income when determining the amount of net cash flow from operating activities. If an item does not affect net cash flow from operating activities, identify it as being not affected.