Required: For each of the following items indicate whether it increases, decreases, or has no effect (N/E) on cash flow:

Cash flow Inc. Dec. N/E 1. Earning net income for the year 2. Redemption of preferred shares at face value. 3. Purchase of inventory 4. Issuing common shares for equipment 5. Assuming non-current debt. 6. Declaring a cash dividend 7. Collection of an account receivable 8. Payment of an account payable 9. Purchase of land for cash 10. Issuing common shares for cash 11.Reclassifying non-current liabilities as current liabilities for the amount to be paid in cash next year 12.Payment of a cash dividend declared last year 13.Decrease in market value of short-term investments 14.Calculated amount owing for income taxes