Indicate whether each of the following would be added to or deducted from net income in determining net cash flow from operating activities by the indirect method:

a. Gain on retirement of long-term debt h. Increase in notes receivable due in

b. Increase in merchandise inventory 90 days from customers

c. Amortization of patent i. Decrease in accounts payable

d. Decrease in accounts receivable j. Loss on disposal of fixed assets

e. Depreciation of fixed assets k. Increase in notes payable due in 90 days to vendors

f. Decrease in prepaid expenses g. Decrease in salaries payable obj. 3