When preparing the operating section of the statement of cash flows using the indirect method, which of the following would cause a negative adjustment to net income to get to cash inflows or provided by operating activities. SELECT ALL THAT APPLY

A. increase in accounts payable

B. increase in accounts receivable

C. gains from the sale of machinery

D. decrease to bonds payable

E. increases to supplies

F. issuance of common stock

G. decreases to salaries and wages payable

H. loss from the sale of machinery

I. depreciation expense

J. decrease to inventory