The statement of financial position of Cart Inc. indicates the following changes in account balances: a) Increase in long-term investment: ____________________________ b) Increase in common shares: _________________________________ c) Decrease in accounts receivable: _____________________________ d) Increase in equipment: _____________________________________ e) Increase in accounts payable: ________________________________ f) Decrease in taxes payable: __________________________________ g) Increase in long-term debt: __________________________________ h) Increase in depreciation expense: _____________________________ Required: Indicate whether the above changes represent a cash inflow, cash outflow or is a non-cash