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 (a) : Depreciation expense Increase in accounts receivable Decrease in inventory in the perpetual Inventory system Increase in accounts payable 0 Interest expense Subtracted tl Decrease in income tax payable Gain on disposal of equipment 0 Loss on sale of long-term investment Decrease in dividends payable 0) Added Impairment loss for goodwill Decrease in 60 day term deposit