Indicate the effect that each of the following transactions has on the cash balance. Payment of cash dividends Increase cash Payment of interest Decrease cash Sale of treasury stock No change in cash . Payment of accounts payable Increase cash . Payment of salaries No change in cash Receipt of cash dividends Increase cash Sale of merchandise Increase cash Purchase of a patent by issuing stock No change in cash Purchase of land Increase cash Receipt of stock dividends Decrease cash All of the following are purposes of the statement of cash flows EXCEPT to: report the earnings per share e determine ability to pay dividends and interest help predict future cash flows evaluate management decisions