Identifying Cash Flows Classify each of the following transactions or activities as increasing, decreasing, or having no effect on cash flows:

a. Selling merchandise on account.

b. Amortizing purchased trademarks.

. Paying accounts payable.
- Borrowing on a long-term note payable.
. Prepaying premiums on a 3-year insurance policy.
. Collecting accounts receivable.
. Writing off a bad account to the allowance for uncollectibles.
h. Estimating and recording warranty expense and a liability account for expected future warranty costs.
i. Purchasing new factory equipment.
j. Declaring a dividend.
k. Paying a dividend previously declared.
1. Paying interest on bonds previously sold at a discount.
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