61. On a statement of cash flows using the indirect method, depreciation expense is deducted from net income in the operating activities section included as an outflow in the investing activities section added to net income in the operating activities section ignored, since it is a noncash expenditure a. b. c. d. 62. On a statement of cash flows using the indirect format, an increase in taxes payable is: a. ignored, since it is a noncash expenditure b. added to net income in the operating activities section c. included as an outflow in the financing activities section d. deducted from net income in the operating activities