Listed here are selected aggregate transactions for Restful Furniture Company from the first quarter of a recent year (dollars in millions). Complete the following tabulation, indicating the sign (+ for increase €“ for decrease, and NE for no effect) and amount of the effect of each additional transaction. Consider each item independently.
a. Recorded collections of cash from customers owed on open account of $32.2.
b. Repaid $2.1 in principal on line of credit with a bank with principal payable within oneyear.

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Gross Profit Cash Flow from Current Assets Current Transaction Liabilities Operating Activities b.