Changes in various accounts and gains and losses on the sale of assets during the year for Argon Company are given below:

Item		Amount
Accounts receivable	$	77,000	increase
Inventory	$	117,000	decrease
Prepaid expenses	$	3,700	decrease
Accounts payable	$	47,000	increase
Accrued liabilities	$	9,300	increase
Income taxes payable	$	15,400	decrease
Sale of equipment	$	8,200	gain
Sale of long-term investments	$	12,900	gain

Required:

For each item, indicate whether the dollar amount should be added to or deducted from net income under the indirect method when computing the net cash provided by operating activities for the year.

account recievable

inventory

prepaid expense

accounts payable

accured liabilities

income tax payable

sale of equipment

sale of long term investment