E5-6 Inferring Statement of Financial Position Changes from the Statement of Cash Flows L05-2 Apple Inc. A statement of cash flows for Apple Inc. reported the following information (in millions of U.S. dollars): Operating Activities Current Year Net earnings $59,531 Changes in operating assets and liabilities: Accounts receivable, net (5,322) Inventories 828 Accounts payable 9,175 Deferred revenue (44) Other changes, net 13,266 Net cash provided by operations $77,434 Required: Based on the information reported on the statement of cash flows for Apple Inc. determine whether the following accounts increased or decreased during the year: accounts receivable, inventories, accounts payable, and deferred revenue