: Identify each of the following as increasing $(+)$ or decreasing $(-)$ cash flows from operating activities $($O$),$ investment activities $($I$),$ or financing activities $($F$).($EXAMPLE: the sale of plant and equipment would increase cash flows from investing activities, and the correct answer would be $+$ I$).$

Item Your Answer Q$1$

$1.$ Increase in accounts payable

$2.$ Decrease in inventory

$3.$ Net income from operations

$4.$ Payment of common share dividends using ASPE

$5.$ Sale of preferred stock

$6.$ Increase in accrued expenses

$7.$ Purchase of new equipment

$8.$ Decrease in current portion of long$-$term debt

$9.$ Increase in accounts receivable

$10.$ Decrease in notes payable

$11.$ Increase in net worth

$12.$ Increase in long$-$term liabilities

$13.$ Increase in investments

$14.$ Decrease in marketable securities

$15.$ Reduction in retained earnings

$16.$ Repurchase of common shares outstanding

$17.$ Increase in prepaid expense

$18.$ Decrease in income taxes payable

$19.$ Retirement of long$-$term bonds payable

Example: Sale of new common stock $+$F