Consider the following items:
| (a) Decrease in accounts receivable | (f) Gain on the sale of equipment |
| (b) Issuance of common stock | (g) Depreciation expense |
| (c) Increase in interest receivable | (h) Payment of dividends |
| (d) Purchase of land | (i) Decrease in utilities payable |
| (e) Decrease in accounts payable | (j) Increase in inventory |
How many of these items would be subtracted from net income when using the indirect method to prepare the operating activities section of the statement of cash flows?
