Which of the following would result in an increase in the cash balance for the period?

Which of the following would result in an increase in the cash balance for the period?

(a) A reduction in inventory

(b) A reduction in receivables

(c) A reduction in payables

(d) A gain on disposal of non-current assets
A . (a) and (b) only
B . (b) and (c) only
C . (c) and (d) only
D . (a), (b) and (c) only

Answer: A