Indicate whether each of the following items would be added to (+) or subtracted from () net

Question:

Indicate whether each of the following items would be added to (+) or subtracted from (−) net income to calculate net cash provided (used) by operating activities using the indirect method. If a transaction is not shown in the operating cash flows section of the statement of cash flows, indicate that it is NA (not applicable).
(a) _____ Depreciation expense
(b) _____ Increase in _____ Decrease in merchandise inventory in the perpetual inventory system
(d) _____ Increase in _____ Interest expense
(f) _____ Decrease in income tax payable
(g) _____ Gain on disposal of equipment
(h) _____ Loss on sale of long-term investment
(i) _____ Decrease in dividends payable
(j) _____ Impairment loss for
(k) _____ Decrease in 60-day term deposit
Calculate operating activities-direct method.
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