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Which of the following is most likely to increase the final number for notes payable for short - term borrowing needs in the pro forma

Which of the following is most likely to increase the final number for notes payable for short-term borrowing needs in the pro forma balance sheet?
Which of the following is most likely to increase the final number for notes payable for short-term borrowing needs in the pro forma balance sheet?
A decrease in inventory.
An increase in retained earnings.
A decrease in accounts payable.
A decrease in accounts receivable.

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