Match each of the following items to its treatment (ac) on the statement of cash flows when determining net cash flows from operating activities by the Indirect method Increase in prepaid expenses Loss on retirement of long-term debt Increase in notes receivable due in 60 days Amortization of patents Decrease in accounts receivable Increase in income taxes payable 1. Added to net income Gain on sale of fixed assets 2. Deducted from set income Gain on sale of fixed assets 2. Deducted from net income Decrease in accounts payable 3. Not included in the operating activities section Increase in notes payable due in 30 days Decrease in merchandise inventory Depreciation of fixed assets Increase in salaries payablo