On a Statement of Cash Flows when using the Indirect Method for the Operating Activities section :

a) What is the first item listed (ie what is the starting point)? ___________________ b) Would Depreciation Expense be added or subtracted?_______________ c) Would a gain be added or subtracted?_______________________ d) If a current asset, such as inventory, increases during the period, it will be (added or subtracted)? ______________ e) If a current liability, such as accounts payable, increases during the period, it will be (added or subtracted)? ______________ f) If a current liability, such as income tax payable, decreases during the period, it will be (added or subtracted)? ______________ g) If a current asset, such as accounts receivable, decreases during the period, it will be (added or subtracted)? ______________