Our company does the cash flows from operations section of the statement of cash flows using the indirect method. In the blanks, put "A" if the item is added when determining the amount of cash flows from operations, "S" if it is subtracted when determining the amount of cash flows from operations, or "N" if it does not appear in the cash flows from operations. Financial statements are prepared yearly. Account payable increased during the year Accounts receivable increased during the year Amortization expense Borrowed money by issuing bonds payable Bought a machine Depreciation expense Inventory of merchandise decreased during the year Issued shares of common stock Net income Paid a cash dividend Proceeds from the sale of land Salaries payable decreased during the year