Choose which of the items shown as have a positive effect on cash flows when using the indirect format of the statement of cash flows.

a. distribution of a stock dividend

b. an increase in income taxes payable

c. amortization on a patent

d. a decrease in deferred revenue

e. a decrease in inventory

f. sale of machinery at a loss

g. an increase in prepaid expenses

h. an increase in accounts payable

Select all of the following that apply pls