Using the Indirect Method to create the Statement of Cash Flows, which of the following options are correct in describing what must be done to convert net income to operating cash flow? (Please select ALL that apply.)

a) A gain is subtracted from net income.

b) A loss is subtracted from net income.

c) Depreciation and amortization are subtracted from net income.

d) An increase in operating current assets is subtracted from net income.

e) A decrease in operating current liabilities is subtracted from net income.

f) A decrease in operating current assets is subtracted from net income.