For each of the following transactions, indicate whether it will increase (+), decrease (−), or have no effect (NE) on a company’s cash flows: 

a. _______ Repayment of a mortgage payable 

b. _______ Sale of land for cash at a gain

c. _______ Payment of accounts payable

d. _______ Purchase of equipment

e. _______ Acquisition of equipment by an issue of common shares 

f. _______ Issuing common shares for cash 

g. _______ Collection of accounts receivable  

h. _______ Recording depreciation expense 

i. _______ Declaring cash dividends 

 j. _______ Issuing bonds for cash.