In a statement of cash flows prepared under the indirect method, would each of the following be shown as an increase (+), decrease (-), or neither (N) in the operating activities section? a. Depreciation of equipment b. Amortization of patent c. Increase in dividends payable d. Decrease in inventory e. Increase in dividends receivable f. Decrease in tax payable g. Gain on sale of land h. Amortization of bond discount