Consider the Following Items: How Many of These Items Would

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

A) 2
B) 4
C) 1