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 (b) Increase in accounts receivable (c) Decrease in inventory (d) Increase in accounts payable (e) Interest expense (f) Increase in deferred revenue (g) Decrease in estimated inventory returns (h) Decrease in income tax payable (i) Gain on disposal of equipment (j) Loss on sale of long-term investment (k) Decrease in dividends payable Increase in deferred revenue Decrease in estimated inventory returns Decrease in income tax payable Gain on disposal of equipment Loss on sale of long-term investment Decrease in dividends payable Impairment loss for goodwill Increase in refund liability Decrease in 60-day term deposit