The statement of financial position of Cart Inc. indicates the following changes in account balances:

1. Increase in long-term investment: ______________________________________

2. Decrease in common shares: __________________________________________

3. Increase in accounts receivable: ________________________________________

4. Increase in equipment: _______________________________________________

5. Decrease in accounts payable: __________________________________________

6. Increase in taxes payable: ______________________________________________

7. Increase in long-term debt: _____________________________________________

8. Increase in depreciation expense: _________________________________________

Indicate whether the above changes represent a cash inflow, cash outflow or is a non-cash activity.