Indicate whether each of the following items would result in net cash flow from operating activities being higher (H) or lower (L) than net income.
(a) Decrease in accounts payable.
(b) Depreciation expense.
(c) Decrease in inventory.
(d) Gain on sale of assets.
(e) Increase in accounts receivable.
(f) Increase in deferred tax liabilities.
(g) Decrease in accrued liabilities.
(h) Increase in prepaid expenses.
(i) Increase in deferred revenue.
(j) Decrease in interest receivable.