Identifying the Impact of Account Changes on Cash Flow from Operating Activities (Indirect Method) The following account information was presented as adjustments to net income in a recent statement of cash flows for Target Corporation. Determine whether each item would be a positive adjustment or a negative adjustment to net income in determining cash from operations. ($ millions). a. Operating activities increased accounts payable by $1,232. b. Operating activities increased inventories by $2,322. C. Operating activities decreased other noncurrent liabilities by $397. d. Depreciation and amortization expense was $4,131. e. Operating activities decreased other noncurrent assets by $543