Each of the items listed below can be found in the operating section of the statement of cash flows. Indicate whether the specified item would be added or subtracted in the operating section: Matching pairs 1. Increase in Prepaid Insurance Select one: a. Added b. Subtracted c. Not Included 2. Depreciation Expense Select one: a. Added b. Subtracted c. Not Included 3. Gain on the Early Retirement of Bonds Select one: a. Added b. Subtracted c. Not Included