which of the following account would most likely vary directly with the level of firm sales?

Cash Yes no

Cash_________________

Notes payable________________

Marketable securities____________________

Plant and equipment____________________

Accounts Payable_________________________

Inventories___________________________

Long-term debt___________________

I know that the answer to cash is yes. Notes Payable is no. Marketable Securities is yes. Plant and equipment is yes. I am not sure about the last three though.