Indirect Method For each of the following items, indicate whether it would be added to (A) or deducted from (D)

net income to arrive at net cash flow provided by operating activities under the indirect method.

1. Increase in accounts receivable 2. Decrease in prepaid rent 3. Decrease in inventory 4. Decrease in accounts payable 5. Increase in income taxes payable 6. Depreciation expense 7. Gain on sale of equipment 8. Loss on early retirement of bonds