The increase in reaction rate is due to an increase in the
number of collisions. This is because an increase of temperature
causes an increase in molecular motion.
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Beacuse assets are increase the wporking capital and we can
easily converted them int cash and hence increase the owners
equity.
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Increase in accounts payable means increase in cash as if cash
was paid there was no increase in accounts payable but as no
payment done it saves the cash and causes the increase in actual
cash.