1. Which of the following is not correct?

   	a.	Purchase of long-term investments for $76,500 decreases cash in Investing for $76,500
   	b.	Increase in Prepaid Rent of $4,500 decreases cash in Operating for $4,500
   	c.	Sale of land originally costing $60,000 for $66,000 increases cash in Operating for $6,000 and increases cash in Investing for $60,000
   	d.	Depreciation of $20,000 increases cash in Operating for $20,000