The cash flow statement is an important financial statement, alongwith Balance Sheet and Income Statement. Discuss the impact on cash flow and make comments of the following events with short and clear answers.

a$)$While conducting a vertical analysis, a company accountant observes, that Cash as a percentage of Total Assets has increased from $2011$ to $2010.$ Please comment if this is ALWAYS considered a good thing,

B$)$A financial controller in a meeting points out that the company needs to increase its cash on hand to pay bills. Suggest $3$ ways in which a company may do this?

C$)$A company experiences a decrease in Accounts Payable from one quarter to the next.

D$)$A company experiences an increase in Accounts Receivables from one quarter to the next. So from March $31$st to June $30$th a company has an increase in A$/$R$.$

E$)$A company experiences an increase in Inventory from one quarter to the next

F$)$While conducting a horizontal analysis, a company accountant observes, sales increase from $2010$ to $2011$ by $15\%,$ cost of goods sold increase by $18\%.$