1. A DECREASE in Cash Flow from Operations could be caused by:

   	a.	a decrease in land.
   	b.	an increase in inventory.
   	c.	a decrease in accruals.
   	d.	Both b and c
   	e.	All of the above
   	a.	a decrease in land.
   	b.	an increase in inventory.
   	c.	a decrease in accruals.
   	d.	Both b and c
   	e.	All of the above