The Statement of Cash Flows show items from the Balance Sheet and Income Statement according to each category. And it also shows increases and decreases, or changes, in these accounts. In this question, you are going to calculate changes from one year to the next. You can do this buy using the balance from this year and subtracting the balance from the priot year.

Example: 2019 Accounts Receivable minus 2018 Accounts Receivable.

Now, look at the changes below. And select all of the changes that are an Increase in that variable or account- this means the change is positive.

Read Carefully!

		$248,000 in Property Plant and Equipment in 2019 and $325,000 in Property, Plant, and Equipment in 2020
		$136,000 in Accruals in 2020 and $142,000 in Accruals in 2019
		$45,100 in Accounts Payable in 2019 and $35,000 in Accounts Payable in 2020
		$351,000 in Accounts Receivable in 2020 and $145,600 in Accounts Receivable in 2019