Non-cash items are expenses charged against revenues that do not directly affect cash flow. D Question 20 9 pts the cash According to the Statement of Cash Flows, a decrease in accounts receivable will flow from activities. Increases financing decrease; operating increase; Investing decrease; financing increase; operating Question 21 9 pts Fresh out of college, you are negotiating with your prospective new employer. They offer you a signing bonus of $1,000,000 today or a lump sum payment of $1,250,000 three years from now. If you can earn a 7% annual return on your invested funds, which of the following is true? Take the signing bonus because it has the lower present value. O Based on these numbers, you are indifferent between the two. Take the signing bonus because it has the higher future value. Take the lump sum because it has the higher present value. Take the lump sum because it has the lower future value. Question 22 9 pts