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. Please state a short explanation of why a. Decrease in inventory b. Increase in accounts payable c. Amortization expense d. Increase in accrued liabilities e. Loss on sale of assets f. Decrease in accounts receivable g. Decrease in deferred tax assets h. Decrease in deferred revenue i. Increase in income taxes payable j. Decrease in prepaid expenses