a. Decrease in accounts receivable g. Increase in notes receivable due in
b. Increase in notes payable due 90 days from customers in 90 days to vendors h. Depreciation of fixed assets
c. Decrease in salaries payable i. Increase in merchandise inventory
d. Decrease in prepaid expenses j. Amortization of patent
e. Gain on retirement of long-term debt k. Loss on disposal of fixed assets
f. Decrease in accounts payable
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