The following account information was presented as adjustments to net income in a recent statement of cash flows for Target Corporation. Determine whether each item would be a positive adjustment or a negative adjustment to net income in determining cash from operations. ($ millions).

a. Operating activities increased accounts payable by $232.

AnswerPositive adjustmentNegative adjustment

b. Operating activities increased inventories by $322.

AnswerPositive adjustmentNegative adjustment

c. Operating activities decreased other noncurrent liabilities by $97.

AnswerPositive adjustmentNegative adjustment

d. Depreciation and amortization expense was $2,131.

AnswerPositive adjustmentNegative adjustment

e. Operating activities decreased other noncurrent assets by $43.

AnswerPositive adjustmentNegative adjustment