If salaries payable was 100000 at the beginning of the year and 75000 at the end of the year should the 25000 decrease be added to or deducted from income to determine the amount of cash flows from op?

The decrease in salaries payable from $100,000 to $75,000 indicates that the company has paid off $25,000 of its liabilities. This payment reduces cash outflows, so the $25,000 decrease should be deducted from income to determine the amount of cash flows from operating activities. In essence, cash has flowed out to settle the liability, impacting the cash flow calculation.