$1.$ When preparing a statement of cash flows, an increase in accounts payable during a period would require which of the following adjustments in determining cash flows from operating activities? Indirect Method Direct Method increase increase increase decrease decrease increase decrease decrease $2.$ When preparing a statement of cash flows, a decrease in accounts receivable during a period would cause which one of the following adjustments in calculating cash flows from operating activities? Direct Method Indirect Method increase decrease increase increase decrease decrease decrease increase $3.$ When preparing a statement of cash flows, a decrease in prepaid insurance during a period would require which of the following adjustments in determining cash flows from operating activities? Indirect Method Direct Method decrease decrease increase increase increase decrease decrease increase $4.$ All of the following would be classified as financing cash flows except: repurchases of the company$$s common shares. interest paid on current liabilities. proceeds from the sale of shares. dividends paid on preferred shares.