Identify how each of the following adjustments is reflected in the operating activities section of a statement of cash flows prepared using the indirect method by selecting appropriate section from the drop down list.

Nonoperating losses	Add to Net Income or Deduct from Net Income
Nonoperating gains	Deduct from Net Income Add to Net Income
Increases in current liabilities	Deduct from Net Income or Add to Net Income
Decreases in current liabilities	Deduct from Net Income or Add to Net Income