For each of the following transactions, indicate whether it will result in an increase (1), decrease (2), or have no effect (NE) on cash flows:
(a) ______ Repayment of mortgage payable
(b) ______ Payment of interest on mortgage
(c) ______ Purchase of land in exchange for common shares
(d) ______ Issue of preferred shares
(e) ______ Purchase of a trading investment that is not a cash equivalent
(f) ______ Collection of accounts receivable
(g) ______ Declaration of cash dividend
(h) ______ Payment of cash dividend (see item [g] above)
(i) ______ Purchase of merchandise inventory
(j) ______ Recording of depreciation expense?