For Each of the Following Items,relating to the Adjustments Made

Essay

For each of the following items,relating to the adjustments made to reconcile net income to net cash provided by operating activities section,state whether the adjustment is an increase or decrease to net income.
$$\begin{array} { | l | l | } \hline \text { Item } & \begin{array} { l } \text { Adjustment to Net Income on } \\\text { Statement of Cash Flows }\end{array} \\\hline \text { Depreciation Expense } & \\\hline \text { Decreases in Current Liabilities } & \\\hline \text { Gains on Disposal of Long-term Assets } & \\\hline \text { Increases in Current Assets other than Cash } & \\\hline\end{array}$$