For each event on the left, indicate the effect on Net Income (increase, decrease, no effect).

A company accrues interest income on a CD that will mature in 3 months.

A company records a write-down of inventory to lower-of-cost or market.

A company pays an invoice for inventory delivered earlier in the month.

A company declares but does not pay dividends.

A company receives cash from a customer for services to be provided next month.

A company recognizes amortization expense on an acquired patent.

A company provides services to a customer who paid in advance last month.

A company pays employees for labor provided this month.

A.	Decrease
B.	Increase
C.	No effect.