Indicate whether each of the following items would be added to or subtracted from net income to calculate net cash provided (used) by operating activities using the indirect method. If a transaction is not shown in the operating cash flows section of the statement of cash flows, indicate that it is not applicable. Assume the company follows ASPE. Added: (a) Depreciation expense Subtracted (b) Increase in accounts receivable Added (c) Decrease in inventory Added (c) Increase in accounts payable (e) Not Applicable Interest expense Increase in deferred revenue (f) (g) Decrease in estimated inventory returns Subtracted (h) Decrease in income tax payable (i) Subtracted Gain on disposal of equipment (j) Added Loss on sale of long-term investment (k) Not Applicable Decrease in dividends payable (1) Added Impairment loss for goodwill (m) Increase in refund liability (n) Subtracted