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The section on cash from operating activities in the statement of cash flows for Marismo Services contained the following information:Operating Activities
Net income ..............$260,000Depreciation ...............$15,000Changes in current assets and liabilitiesAccounts receivable ............$16,000Inventories ..............$17,000Other current assets ............$8,200Accounts payable ............$13,000Short-term notes payable ..........$7,000Income taxes payable............$8,000Other current liabilities ..........$5,000Net cash provided by operating activities ...$301,200
For each of the current asset and liability accounts indicated in the operating portion of the statement of cash flows, determine whether the account increased or decreased during the year.
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