In 20X2, the W D Company Reported the Following Increases

In 20X2, The W D Company reported the following increases or decreases in current assets and current liabilities. Identify whether each of these increases or decreases caused cash to increase or decrease. Show increases with a (+) in front of the amount and decreases with a (-) in front of the amount in the column labelled cash effect. $$\begin{array} { | l | l | l | } \hline \text { Changes in current assets and liabilities } &\\\hline \text { Account } & \text { Account Balance Change } & \text { Cash Effect } ( + / - ) \\\hline \text { Receivables - CA } & \text { Decrease \$366 } & 1 . \\\hline \text { Inventories - CA } & \text { Decrease \$103 } & 2 . \\\hline \text { Film and television costs - CA } & \text { Increase \$848 } & 3 . \\\hline \text { Trade payables - CL } & \text { Decrease \$179 } &4 . \\\hline \text { Current portion of borrowings - CL } & \text { Increase \$292 } & 5 . \\\hline \text { Unearned royalties - CL } & \text { Increase \$69 }&6. \\\hline\end{array}$$