BTN$2-2.$ Comparative Analysis Problem: Columbia Sportswear Company vs$.$ Under Armour, Inc. The financial statements for the Columbia Sportswear Company can be found in Appendix A$,$ and Under Armour, Inc.$\text{'}$s financial statements can be found in Appendix B at the end of this book.

Required

Each of the following accounts is listed in the company's financial statements:

Accounts receivable

Property, plant, and equipment

Inventories

Accounts payable

Cash

Income taxes payable

Long$-$term debt

Cost of goods sold

Retained earnings

Income tax expense

Identify the probable other account involved when:

Cost of goods sold is increased.

Accounts payable is increased.

Accounts receivable is decreased.

Income taxes payable is increased.

Property, plant, and equipment is increased.