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	$	79,000	increase
Inventory	$	112,000	decrease
Prepaid expenses	$	3,500	increase
Accounts payable	$	41,000	increase
Accrued liabilities	$	9,800	decrease
Income taxes payable	$	15,800	increase
Sale of equipment	$	8,700	gain
Sale of long-term investments	$	12,900	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.