Assuming the use of the indirect method to prepare the statement of cash flows, indicate whether each of the following items would be added to net income, subtracted from net income or not included in the operating activity section. Use the letters "A" for added; "S" for subtracted or "N" for not included in operating activity section.

		Answers
	Example: Increase In Accounts Receivable	S
a.	Decrease in Accounts Payable
b.	Decrease in Bond Payable
c.	Decrease in Inventory
d.	Increase in Common Stock
e.	Decrease in Accounts Receivable
f.	Depreciation Expense
g.	Decrease in Equipment
h.	Increase in Prepaid Rent
i.	Decrease in Prepaid Insurance