Answer:
a. Decrease in accounts payable
Explanation:
We know that
Net working capital = Current assets - current liabilities
Plus,the question is also mentioned that
Net working capital = Non cash Current assets - current liabilities
That means if cash is changed it would not affect the net working capital
The decrease in account payable increases the net working capital as it comes under the current liabilities
And, the Decrease in accounts receivable
and Decrease in inventories decreases the net working capital
