For each of the events below, state whether it will have: a positive impact on cash

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For each of the events below, state whether it will have: ◆ a positive impact on cash flow ◆ a negative impact on cash flow, or ◆ no impact on cash flow

(a) An increase in receivables

(b) Depreciation of a non-current asset

(c) A reduction in payables

(d) Write-off of a bad debt

(e) An issue of ordinary shares

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