The first step in performing planning analytical procedures is to develop an expectation of the account balance. Which of the following does not typically represent an expected relationship for cash accounts?

a$.$ The company reports consistent profits over several years, but operating cash flows are declining.

b$.$ No unusual large cash or other liquid asset transactions are found.

c$.$ Operating cash flow is not significantly different from that of the prior year.

d$.$ Investment income is consistent with the level of and returns expected from the investments.