While computing cash from operating activities, indicate whether the foltowing items witl be added or subtracted from the net profit, if not to be considered write NC.
| Items | Result |
| (a) Increase in the value of creditors | |
| (b) Increase in the value of patents | |
| (c) decrease in income received in advance | |
| (d) decrease in income received in advance | |
| (e) decrease in value of stock | |
| (f) increase in the value of bills receivables | |
| (g) increase in the share capital | |
| (h) increase in the amount of outstanding expense | |
| (i) conversion of debentures into shares | |
| (j) Decrease in the value of debtors | |
| (k)Increase in the value of debtors | |
| (l) A decrease in the amount of accrued income | |
