Which of the following is not application of cash ........

General Accounting Principles cash flow statement

Which of the following is not application of cash?

Increase in Debtors

Increase in Inventory

Increase in Bills Payable

Increase in Prepaid Expenses

Bills payable refers to the bank's indebtedness to other banks.

It results in increase in cash of the banks paying to other banks as they will receive the amount in future.

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Pls explain it as I did not get it