M2: Indicate whether each of the following would be added (+) to or subtract () 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 (2) Amortization of discount on bonds payable -(h) Decrease in inventory -(i) Depreciation of fixed assets -) Loss on retirement of long-term debt -(k) Decrease in accounts payable (1) Increase in notes payable due in 30 days _ (m) Increase in income taxes payable (n) Decrease in accrued expenses -(o) Decrease in wages payable