For each of the following transactions, indicate whether it will result in an increase, decrease, or have no effect on cash flows: (a)Decrease Repayment of mortgage payable (b)Decrease Payment of interest on mortgage Purchase of land in exchange for common shares (d) Increase Issue of preferred shares for cash (e) No Effect Payment for the purchase of a held for trading investment that is not a cash equivalent (0) Increase Collection of accounts receivable (9)No Effect Declaration of cash dividend (h) Decrease Payment of cash dividend (1) Decrease Cash purchase of inventory (1) Decrease Recording of depreciation expense (k) No Effect Purchase and cancellation of common shares