Indicate whether each of the following items would result in net cash flow from operating activities being higher (H) or lower (L) than net income.

a. Increase in accounts payable

b. Amortization expense

c. Decrease in accrued liabilities

d. Loss on sale of assets

e. Decrease in accounts receivable

f. Decrease in deferred tax assets

g. Increase in deferred revenue

h. Decrease in income taxes payable

i. Decrease in prepaid expenses