Each of the following transactions will be shown as either an increase in cash or a decrease in cash on the Statement of Cash Flows. If not, the transaction will have no effect on cash. For each of the following transactions, determine whether it increases, decreases, or has no effect on cash.

Some items may not affect cash but are still shown as an adjustment to cash on the statement of cash flows. This question is asking how these items are shown on the statement.

- A. B. C.	Increase in Accounts receivable
- A. B. C.	Net loss
- A. B. C.	Purchase of land
- A. B. C.	Depreciation Expense
- A. B. C.	Decrease in interest payable
- A. B. C.	Sale of equipment
- A. B. C.	Decrease in prepaid rent
- A. B. C.	Issue stock dividend
- A. B. C.	Purchase of Land with a Mortgage
- A. B. C.	Loss on sale of equipment

A.	Decrease cash
B.	Increase cash
C.	No effect on cash