Changes in various accounts and gains and losses on the sale of assets during the year for Argon Company are given below tem Accounts receivable Inventory Prepaid expenses Accounts payable Accrued liabilities Income taxes payable Sale of equipment Sale of long-term investments Amount S 80,000 decrease $ 117,000 increase S 3,400 decrease $ 48,000 decrease s 9,900 increase S 15.800 increase $ 8,100 gain S 12.600 loss 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 Amount Effect tem Accounts receivable Inventory Prepaid expenses Accounts payable Accrued liabilities Income taxes payable Sale of equipment Sale of long-term investments $ S80,000 $ 117,000 3 400 S 48,000 9,900 S15,800 8,100 12 600 Sale of iong term investments