Match each of the following items to its treatment (a-c) on the statement of cash flows when determining net cash flows from operating activities by the indirect method. Increase in prepaid expenses a. Added to net income Amortization of patents b. Deducted from net income Increase in salaries payable c. Not included in the operating activities section Gain on sale of fixed assets Decrease in accounts receivable Increase in notes receivable due in 60 days Amortization of discount on bonds payable Decrease in merchandise inventory Depreciation of fixed assets Loss on retirement of long-term debt Decrease in accounts payable Increase in notes payable due in 30 days Increase in income taxes payable