Excerpts from Newton Corporation's financial statements appear below:

From the Balance Sheet	Ending Balance	Beginning Balance
Cash and cash equivalents	$57,000	$47,000
Accounts receivable	$44,000	$48,000
Inventory	$85,000	$88,000
Plant and Equipment	$560,000	$550,000
Accounts Payable	$76,000	$65,000

From the Income Statement	Amount
Depreciation expense	$45,000
Gain on sale of equipment	$5,000
Dividends paid on stock	$4,000

Which items are added to net income within the operating activities section of the statement of cash flows using the indirect method?

Cash and cash equivalents

Accounts receivable

Inventory

Plant and Equipment

Accounts Payable

Depreciation expense

Gain on sale of equipment

Dividends paid on s