Changes in the Cash Account. Indicate the impact of the following corporate actions on cash, using the letter I for an increase, D for a decrease, or N when no change occurs.

a

A dividend is paid with funds received from a sale of debt.

b

Real estate is purchased and paid for with short term debt

c

Inventory is bought on credit.

d

A short term bank loan is repaid

e

Next-years taxes are pre-paid

f

Preferred stock is repurchased

g

Sales are made on credit

h

Interest on long term debt is paid

i

Payments for previous sales are collected

j

The accounts payable balance is reduced

k

A dividend is paid.

l

Production supplies are purchased and paid for with a short term note

m

Utility bills are paid

n

Cash is paid for raw materials purchased for inventory

o

Marketable securities are purchased.