Part 2: Do you remember? Direction: Identify which among the given account titles below will increase (cash inflows) or decrease (cash outflows) the Net Balances of a CFS. Write CI on the blank provided before each number, if you think it will increase the Net Balances, otherwise write CO 1. Commissions 2. Payment to employees 3. Refund from suppliers 4. Additional investments 5. Sale of equipment 6. Collections of receivables 7. Cash Sales 8. Payment of interest 9. Payment of interest 10. Refund to suppliers