Classify the following changes in balance sheet items into either source of cash or use of cash A decrease in inventory is a A. use of cash A decrease in accounts payable is a B. source of cash An increase in notes payable is a An increase in accounts receivable is a An increase in net fixed asset is a An increase in the equity account is a The bank in the SUB just offered a 1-year CD that promises an annual percentage rate (APR) of 10.8%. The compounding frequency is 3 times a year. What is the equivalent, effective annual rate (EAR) on this 1-year CD? (Do NOT include the \% sign or any other text. Enter your answer as a percent and round your final answer to 2 decimal places, e.g. 110.10)