Cornerstone Exercise 11-19 Analyzing the Accounts A review of the statement of financial position of Petarch Company Ltd. revealed the following changes in the account balances: Required: Indicate whether each of the changes above produces a cash inflow or a cash outflow, or is a non-cash activity. a. Increase in long-term investment b. Increase in accounts receivable C. Increase in common shares d. Increase in long-term debt e. Decrease in accounts payable f. Decrease in supplies inventory g. Increase in prepaid insurance