Given the following information, determine whether each of the following should be added,

subtracted, or ignored when determining a company's Cash Flows from Operating Activities:

Increase in Accounts Receivable $,4,700$

Decrease in Accounts Payable $,3,100$

Decrease in Merchandise Inventory $1,900.$

Depreciation Expense $11,600$

Investments in Stock $2,500$

Gain on sale of Investments in Stock $400$

Increase in Prepaid Insurance $350$

Decrease in Rent Received in Advance $140$

Paid Dividends to Stockholders

$1,000$