Reflective Therapy Inc. has the following changes to its comparative statement of financial position from the previous year: For each of the changes listed below indicate whether the impact to the reconciliation of operating cash flows using the indirect method would be an increase or decrease on cash flows, or not applicable. a. Increase in royalty receivables b. Increase in accounts payable c. Decrease in prepaid taxes Increase in other current liabilities e. Increase in property, plant and equipment f. Decrease in unearned revenue g. Decrease in other current assets h. Increase in inventories i. Decrease in accounts receivable j. Increase in customer deposits