Which of the following would directly affect (either increase or decrease) net cash flow from operating activities (assuming all else remains constant)? Note: there more be more than one answer for this questions - record the letter of all that apply (this is an all or nothing answer).

a. An increase in dividends paid.

b. A decrease in accounts receivable.

c. A decrease in notes payable (i.e., bank loans).

d. An increase in inventory.

e. An increase in accounts payable.

f. An increase in retained earnings.

g. A decrease in cash.

h. A decrease in gross plant and equipment.

i. An increase in accruals.