The following account information was presented as adjustments to net income in a recent statement of cash flows for Target Corporation. Determine whether each item would be a positive adjustment or a negative adjustment to net income in determining cash from operations. ($ millions).

a. Operating activities increased accounts payable by $ 1,307.

b. Operating activities increased inventories by $348.

c. Early extinguishment of debt resulted in a loss of $123.

d. Depreciation and amortization expense was $2,445.

e. Operating activities increased other assets by $168.