Indicate whether each of the following would be added to or deducted from net income in determining net cash flow from operating activities by the indirect method:

a.	Increase in prepaid expenses
b.	Amortization of patents
c.	Increase in salaries payable
d.	Gain on sale of fixed assets
e.	Decrease in accounts receivable
f.	Increase in notes receivable due in 60 days
g.	Amortization of discount on bonds payable
h.	Decrease in merchandise inventory
i.	Depreciation of fixed assets
j.	Loss on retirement of long-term debt
k.	Decrease in accounts payable
l.	Increase in notes payable due in 30 days
m.	Increase in income taxes payable