Changes in the Cash Account. Indicate the impact of the following corporate actions on cash, using the letter I for an increase, D for a decrease, or N when no change occurs. a A dividend is paid with funds received from a sale of debt. b Real estate is purchased and paid for with short term debt c Inventory is bought on credit. d A short term bank loan is repaid e Next-years taxes are pre-paid f Preferred stock is repurchased g Sales are made on credit h Interest on long term debt is paid i Payments for previous sales are collected j The accounts payable balance is reduced k A dividend is paid. l Production supplies are purchased and paid for with a short term note m Utility bills are paid n Cash is paid for raw materials purchased for inventory o Marketable securities are purchased.