Question $5.(5$ Marks$)$

Required: Indicate whether each of the following items would result in net cash flow from

operating activities being higher $($H$)$ or lower $($L$)$ than net income.

a$.$ Increase in inventory

b$.$ Increase in accounts payable

c$.$ Amortization expense

d$.$ Decrease in accrued liabilities

e$.$ Loss on sale of assets

f$.$ Decrease in accounts receivable

g$.$ Decrease in deferred tax assets

h$.$ Increase in deferred revenue

i$.$ Decrease in income taxes payable