Which one of the following actions would indicate that there is an increase in cash (positive cash flow)?

A)Accountants report an increase in the total amount of accounts payable over the past month.

B) The firm reports an increase in the amount of property, plant and equipment assets.

C) There is a reduction in the amount of long-term debt on the balance sheet..

D) The company declares a cash dividend for its shareholders.

E) The firm's accounts receivable increase from $275,000 to $300,000.