Determining the Effects of Account Changes on Cash Flow from Operating Activities - Indicate whether each item would be added ( + ) or subtracted ( - ) in the computation of cash flow from operating activities using the indirect method.
1. Accrued expenses (increase).
2. Inventories (increase).
3. Accounts receivable (decrease).
4. Accounts payable (decrease).
5. Depreciation, depletion, and amortization.