For each of the following transactions, indicate whether it will increase, decrease, or have no effect on a companys cash flows:

(a)		Repayment of a mortgage payable		select an effect DecreaseNo EffectIncrease
(b)		Sale of land for cash at a loss		select an effect DecreaseNo EffectIncrease
(c)		Reacquisition of common shares		select an effect DecreaseNo EffectIncrease
(d)		Purchase of equipment		select an effect DecreaseIncreaseNo Effect
(e)		Acquisition of equipment by an issue of common shares		select an effect DecreaseNo EffectIncrease
(f)		Issuing preferred shares for cash		select an effect DecreaseNo EffectIncrease
(g)		Collection of accounts receivable		select an effect IncreaseNo EffectDecrease
(h)		Recording depreciation expense		select an effect No EffectIncreaseDecrease
(i)		Declaring cash dividends		select an effect No EffectDecreaseIncrease