What effect does each of the following items have on calculating accrual basis net farm income, assume you are starting with cash basis?

25. Decrease in crop inventories

a) increase b) decrease c) no effect

26. Decrease in cash

a) increase b) decrease c) no effect

27. Decrease in accounts payable

a) increase b) decrease c) no effect

28. Increase in prepaid expenses

a) increase b) decrease c) no effect

29. Increase in accrued interest

a) increase b) decrease c) no effect

30.Increase in notes payable

a) increase b) decrease c) no effect