Assuming the Use of the Indirect Method to Prepare the Statement

Assuming the use of the indirect method to prepare the statement of cash flows, indicate whether each of the following items would be added to net income, subtracted from net income or not included in the operating activity section. Use the letters "A" for added; "S" for subtracted or "N" for not included in operating activity section. $$\begin{array} { | l | l | l | } \hline & & \text { Answers } \\\hline \text { a. } & \text { Increase in Treasury Stock } & \\\hline \text { b. } & \text { Decrease in Interest Payable } & \\\hline \text { c. } & \text { Increase in Unearned Revenue } & \\\hline \text { d. } & \text { Increase in Bonds Payable } & \\\hline \text { e. } & \text { Decrease in Treasury Stock } & \\\hline \text { f. } & \text { Increase in Inventory } & \\\hline \text { g. } & \begin{array} { l } \text { Decrease in Marketable Securities (Available for } \\\text { sale securities) }\end{array} & \\\hline \text { h. } & \text { Gain on Sale of Land } & \\\hline \text { i. } & \text { Increase in Buildings } & \\\hline \text { j. } & \text { Decrease in Supplies } & \\\hline\end{array}$$