Question 8 An increase change in Accounts Receivable during the year indicates no change in cash received. decrease in cash received. increase in cash received. either an increase or decrease depending upon the situation. Working capital equals current assets plus current liabilities. current assets minus current liabilities. current assets divided by current liabilities. quick assets minus current liabilities. Question 10 Land used in the business is included under the classification of Property, Plant and Equipment. entitled Intangible Assets. of Investments entitled Natural Resources