Match the Letter with Each Item Below to Indicate How

Match the letter with each item below to indicate how net income is adjusted when using the indirect method to determine net cash flow from operating activities.
A - Add item to net income
S - Subtract item from net income
N - No adjustment necessary
_______ decrease in property,plant and equipment
_______ increase in accounts receivable
_______ decrease in inventory
_______ decrease in prepaid expenses
_______ increase in accounts payable
_______ decrease in accrued liabilities
_______ decrease in income tax payable
_______ increase in dividends payable
_______ gain on sales of property,plant and equipment
_______ depreciation