Changes in various accounts and gains and losses on the sale of assets during the year for Argon Company are given below: Item Accounts receivable Inventory Prepaid expenses Accounts payable Accrued liabilities Income taxes payable Sale of equipment Sale of long-term investments Required: Amount $ 90,000 decrease $ 120,000 increase $ 3,000 decrease $ 65,000 decrease $8,000 increase $ 12,000 increase $ 7,000 gain $ 10,000 loss 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. Item Amount Effect Accounts receivable $ 90,000 Inventory $ 120,000 Prepaid expenses $ 3,000 Accounts payable $ 65,000 Accrued liabilities $ 8,000 Income taxes payable $ 12,000 Sale of equipment $ 7,000 Sale of long-term investments $ 10,000