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Statement of Cash Flow (Indirect Method)

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Could someone please explain the adjustment section conceptually and how one can tell if the adjusted amount should be removed (negative #) or added (positive #)? Thanks! ;

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Cash flow from operating activities
NI ;95000
Adjustments: ;
Gain from HFT -2500
Inc in AR -13000
Dec in inventory 12000
Dec in prepaid expenses 5000
Goodwill impairment 14000
Depreciation 30000
Inc in AP -10000
Inc in Accrued Liability ; 7000
IT exp 20000
Interest exp 10000
Cash generated from OA 167500
interest paid -8000
income tax paid -22000
Net cash from OA 137500

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