Changes in Cycles indicate the impact of the following on the cash and operating cycles, respectively. Use the letter I to indicate an increase, the letter D for a decrease, and the letter N for no change:

a. The terms of cash discounts offered to customers are made less favorable.

b. The cash discounts offered by supplies are decreased; thus, payments are made earlier.

c. An increased number of customers begin to pay in cash instead of with credit.

d. Fewer raw materials than usual are purchased.

e. A greater percentage of raw material purchases are paid for with credit.

f. More finished goods are produced for inventory instead of for order.