An increase in long-term notes payable is shown in the cash flow statement as an increase in the cash provided by financing activities section. It represents cash received from taking on more debt through notes payable rather than current liabilities. This cash from financing is offset by cash outflows from other activities like investing or operating expenses.

1. An increase in long-term notes payable is shown in the cash flow statement as: An increase in
the cash provided by investing activities section An increase in the cash provided by financing
activities section A decrease in the cash provided by financing activities section A decrease in
the cash provided by investing activities section