Given the information in column 1 in column 2 state which section of the Statement of Cash Flow it belongs in and in Column 3 if it is an addition or subtraction to the statement

Item	Section	Addition or Subtraction
Increase in Gross Fixed Assets
Decrease in Accounts Payable
Common Stock Dividend Paid
Increase in Accounts Payable
Increase in Notes Payable
Retirement of Common Stock
Depreciation Expense
Increase in Inventory
Increase in Long Term Debt
Net Income