Indicate whether each of the following would be added to ordeducted from net income in determining net cash flow from operating activities by the indirect method:
a. Loss on disposal of fixed assets
b. Decreases in accounts payable
c. Decreases in salaries payable
d. Depreciation of fixed assets
e. Amortization of patent
f. Decrease in accounts receivable
g. Gain on retirement of long-term debt
h. Increase in merchandise inventory
i. Decrease in prepaid expenses
j. Increase in notes receivable due in 90 days fromcutomers
k. Amortization of goodwill
l. Increase in notes payable due in 90 days tovendors