Indicate how the change in each of the following current assets or current liabilities would affect cash flows from OPERATING ACTIVITIES. (increase, decrease, or no effect)

Accounts	Dec 31, 2012	Dec 31, 2011	Increase (Decrease)	Effect
1. Accounts Receivable (net)	51,200	43,600	7,600
2. Notes receivable (short-term, from customers)	8,000	20,000	(12,000)
3. Merchandise inventory	105,600	121,600	(16,000)
4. Prepaid advertising	2,200	5,400	(3,200)
5. Accounts payable	49,000	34,000	15,000
6. Salaries payable	10,400	11,800	(1,400)
7. Income Taxes payable	7,300	4,800	2,500
8. Cash dividends payable	9,600	4,000	5,600