Assume you are preparing an indirect cash flow statement. Please identify the section (Activities) of the cash flow statement and whether the change represents a source or a use of cash. Balance Sheet Change Cash flow section Increase in accounts payable [ Select ] Increase in Long term Mortgage Payable [ Select ] Decrease in accounts Receivable [ Select ] Decrease in Deferred Revenue [ Select ] Increase in Prepaid expenses [ Select ] Increase in Paid in Capital [ Select ]