I. Inventories increase. III. Accounts receivables decrease. II. Common stocks increase. IV. Gross fixed assets increase. A) II only C) II and III only B) I and III only D) I, III, and IV only 2. Which of the following are considered a decrease in cash (or cash availability)? I. Common stocks increase. III. Accounts receivable increase. II. Accounts payable decrease. IV. Inventory decreases. A) I only C) II and III only B) I and IV only D) I, II, and III only Please answer two quick questions for upvote! thanks.