12. Among following cash flows, which one (8) is (are) cash Inflows at the end of proje 1. An increase of the client account. 2. A Decrease of the client account. 3. An increase of the supplier account. 4. A decrease of the supplier account. a. 1 and 4 only b. 2 and 3 only. c. I and 3 only. d. 2 and 4 only. 13. Among following items in the initial investment, which one (s) is (are) depreciable? 1. Purchase of a land. 2. Purchase of heavy equipment. 3. Purchase of new furniture. 4. Lay off premiums. 5. Major repairs in the middle of project. 6. Additional investment to increase the client accounts. a. 2, 3 and 5 only. b. 1, 2 and 4 only. c. 1, 5 and 6 only. d. 2, 3 and 6 only. e. 3, 4 and 5 only