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 Amount $ 79,000 decrease $120,000 increase $ 3,500 decrease $ 41,000 decrease $ 9,600 increase s 15,700 increase s 8,100 gain s 12,200 loss Required: For each item, ndicate 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 em Amount Effect $79,000 120,000 3,500 41.000 9.600 s15.700 8.100 12.200 Accounts receivable inventory Prepaid expenses Accounts payable Accrued liabilities Income taxes payable Sale of equipment Sale of long-term investments -_ _ S