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

a. Purchased merchandise on credit.

b. Paid a trade payable.

c. Accrued payroll for the month but did not pay it.

d. Borrowed money from the bank. The term of the note is 90 days.

e. Reclassified a long-term note as a current liability.

f. Paid accrued interest expense.

g. Recorded a liability based on a pending lawsuit.

h. Paid back the bank for money borrowed in \((d)\), along with related interest.

i. Collected cash from a customer for services that will be performed in the next accounting period.

j. Paid GST to the federal government. The amount was previously collected from customers.