15. Indicate 1) what effect the below changes in balance sheet accounts over the course of the last fiscal year would have on cash (increase or decrease), and 2) in which section of the cash flow statement they would appear in (operating, investing, or financing): a) Decrease in accounts payable of $100 b) decrease in accounts receivable of $200 c) increase in inventory of $300 d) decrease in wages payable of $400 e) purchase of land for $500 f) proceeds from sale of equipment for $600 g) payment of LT bonds payable for $500 h) proceeds from issuance of common stock of $400 i) payment of dividends declared of $300 j) proceeds from issuance of LT notes payable $200