Assume that you are using the indirect method of preparing a statement of cash flows. For the changes listed, indicate which ones would be added to and which ones would be subtracted from net income in computing net cash flows provided by (used in) operating activities. If the change does not affect net cash flows provided by (used in) operating activities, so indicate.

1. Increase in Accounts Receivable (net)

2. Decrease in Accounts Payable 3. Increase in securities classified as cash equivalents 4. Gain on sale of equipment 5. Decrease in Inventory 6. Increase in Prepaid Insurance 7. Depreciation 8. Increase in Wages Payable 9. Decrease in Dividends Payable 10. Decrease in Interest Receivable