Crater HVAC Systems is preparing its statement of cash flows indirect method) for the year ended March 31, 2021 To follow in no partidar order, is a set of items that will be used in preparing the company's Matement of cath flows Identify each item as an operating activity addition to net income; an operating activity subtraction from net income, an investing activity, a financing adivity or an activity that is not used to prepare the cash flows statement a. Increase in inventory b. Issuance of common stock c. Decrease in accrued liabilities d. Net income e. Decrease in prepaid expense f. Collection of cash from customers 0 Purchase of equipment with cash h. Retained earnings L Payment of dividends Increase in accounts payable operating-subtraction financing operating subtraction operating addition operating addition