FRA correct signs + or - when calc. CFO, Cash Paid, Cash Collected

correct me if I am wrong or add anything I misssed: Thanks… Cash Paid (Expenses) Operating Expense = Negative Inventory Decrease = Negative? AP Decrease = Positive? Prepaid Expense Increase = Positive? Deprecation = Negative? Cash Paid (Suppliers) COGS = Negative Inventory Increase = Negative AP Decrease = Negative CFO Net Income AR Increase = Negative AP Increase = Positive Inventory Decrease = Positive Loss sale of land= Positive CFI BV Land (diff yr1-yr2) OR Fixed assets at cost (diff yr1-yr2) Loss/Gain sale of land - /+ Plus or minus Purchase or sale of equipment CFF Notes Payable Increase = Positive Bonds Payabel Increase = Positive OR BB retained Earnings LT Debt Decrease = Negative + Net Income Common Stock Issuance = Positive - Dividends Paid Retirement Stock = Negative EB retained Earnings Reacquisition of debt= Positive Dividends Paid = Negative

these last two compressed into previous CFI and CFF apologies for the confusion: CFI Fixed assets at cost (diff yr1-yr2) Plus or minus Purchase or sale of equipment CFF BB retained Earnings + Net Income - Dividends Paid EB retained Earnings

one more Cash Collections Sales = Positive AR Increase = Negative Unearned Revenue Increase = Positive