easy · Financial Accounting statement-of-cash-flows

A firm's Net Income is $6,574. Depreciation expense is $3,900, and the firm recognized a $500 dollar gain on the sale of equipment.

In the Operating section of the Cash Flow Statement (indirect method), how are these items handled?

  1. Subtract $3,900; Subtract $500
  2. Subtract $3,900; Add $500
  3. Add $3,900; Add $500
  4. Add $3,900; Subtract $500

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