Consider the Following Items: How Many of These Items Would

Consider the following items: 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?
$$\begin{array} { | l | l | } \hline \text { (a) Decrease in accounts receivable } & \text { (f) Gain on the sale of equipment } \\\hline \text { (b) Issuance of common stock } & \text { (g) Depreciation expense } \\\hline \text { (c) Increase in interest recewable } & \text { (h) Payment of dividends } \\\hline \text { (d) Purchase of land } & \text { (i) Decrease in utilities payable } \\\hline \text { (e) Decrease in accounts payable } & \text { (j) Increase in inventory } \\\hline\end{array}$$

A) 5
B) 4
C) 1