Item 3) For each of the following to song to the adjustments made to con not income to net cash provided by operating activities section state whether the adjustment is an increase or decrease to net income 10 points Adjustment to Net Income on Statement of Cash Flows Losses on Disposal of Long-term Assets Decreases in Current Liabilities Amortization Expense Increases in Current Assets other than Cash 4) The following is a summary of information presented on the financial statements of a company on December 31, 2019. 5 points 2019 5601.000 45574.000 144,000 SOU 2018 S503.000 4UTUOUL 97.000 3500 Account Net Sales Revenue Cost of Goods Sold Gross Profit Selling Expenses Net Income Before Income Tax Expense Income Tax Expense Net Income 91.000 42.000 549900 42,000 20,000 SC With respect to net sales revenue, a horizontal analysis reveals A) a 19.48% increase in net sales revenue B) a 237.77% decrease in net sales revenue C) a decrease of $51,000 in net sales revenue D) a $51,000 increase in net sales revenue 5) Common-size statements 5 points A) allow the users to compare numbers in relative terms rather than absolute amounts B) report dollar amounts and percentages C) create a dollar value bias D) show the same percentages that appear in a horizontal analysis