For each of the following transactions, determine whether cash flows from operating activities will increase, decrease, or remain the same:

a. Purchased merchandise for cash.

b. Paid salaries and wages for the last month of the previous accounting period.

c. Paid PST to the provincial government, based on collections from customers.

d. Borrowed money from the bank. The term of the note is two years.

e. Withheld CPP contributions from employees' paycheques and immediately paid these to the government.

f. Recorded accrued interest expense.
g. Paid cash as a result of losing a lawsuit. A liability had been recorded.
h. Paid salaries and wages for the current month.
i. Performed services for a customer who had paid for them in the previous accounting period.