How is the annual interest on a bank loan to be recorded in a financial projection? An increase in costs, a decrease in capital A decrease in cash, an increase in costs A decrease in cash, an increase in liabilities An increase in liabilities, an increase in costs A decrease in liabilities, an increase in costs QUESTION 4 Which of the following could improve cash flow in a business? Selling the debtor book Shortening creditor days Paying off loans Declaring a dividend Extending credit to customers QUESTION 5 Which of the following could not improve cash flow in a business? Factoring Confidential Invoice Discounting Shortening creditor days Selling stock that is surplus to requirements Selling fixed assets that are surplus to requirements