In a Recent Year,The Walt Disney Company Reported the Following $\quad$

In a recent year,The Walt Disney 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 labeled cash effect.:
$\quad$$\quad$$\quad$$\quad$$\quad$$\text { Changes in current assets and liabilities (in millions) }$

$\begin{array}{llc}{\text { Account }} & \text { Account Balance Change } & \text { Cash Effect }(+/-) \\\text { Receivables-CA } & \text { Decrease } \$ 366 & 1 . \\\text { Inventories-CA } & \text { Decrease } \$ 103 & 2 . \\\text { Film and television } & \text { Increase } \$ 848 & 3 . \\\text { costs-CA } &&\\\text { Current portion of } & \text { Increase } \$ 292 & 5 . \\\text { borrowings-CL } &&\\\text { Unearned royalties-CL } & \text { Increase } \$ 69 & 6 .\end{array}$