Fill in the following chart, showing how increases and decreases in these accounts affect the conversion of accrual basis income to cash basis income: Add Deduct Office supplies Merchandise inventory Supplies Accounts payable Salaries payable Gain/loss on sale of land Fill in the following chart, showing how increases and decreases in these accounts affect the conversion of accrual basis income to cash basis income: Add Deduct Office supplies Merchandise inventory Supplies Accounts payable Salaries payable Gain/loss on sale of land