In a Recent Year, the Walt Disney Company Reported the Following

In a recent year, The Walt Disney Company reported the following increases and decreases in current assets and current liabilities.
Required:
Identify whether each of these increases or decreases caused cash to increase or decrease. Enter an I if the change in the account balance caused an increase in cash flow or enter a D if the change in the account balance caused a decrease in cash flow. $\text { Changes in current assets and liabilities (in millions) }$
$\begin{array}{lll}\text { Account }&\text { Account Balance Change }&\text { Cash Effect (+/-) }\\\text { Receivables-CA } & \text { Decrease } \$ 366 & 1 . \\\text { Inventories-CA } & \text { Decrease } \$ 103 & 2 . \\\begin{array}{l}\text { Film and television } \\\text { costs-CA }\end{array} & \text { Increase } \$ 848 & 3 . \\\begin{array}{l}\text { Current portion of } \\\text { borrowings-CL }\end{array} & \text { Increase } \$ 292 & 4 . \\\begin{array}{l}\text { Unearned royalties-CL } \\\text { Sncease }\end{array} & \text { In } 69 & 5 .\end{array}$