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Indicate whether each of the following would be added to or deducted from net income in determining net cash flow from operating activities by the indirect method:

a.Increase in prepaid expensesDeducted

b.Amortization of patentsAdded

c.Increase in salaries payableAdded

d.Gain on sale of fixed assetsDeducted

e.Decrease in accounts receivableAdded

f.Increase in notes receivable due in 60 daysDeducted

g.Amortization of discount on bonds payableDeducted

h.Decrease in inventoryAdded

i.Depreciation of fixed assetsAdded

j.Loss on retirement of long-term debtAdded

k.Decrease in accounts payableDeducted

l.Increase in notes payable due in 30 daysAdded

m.Increase in income taxes payableAdded