10. Select ALL of the answers below that are correct statements about Net Working Capital used for valuing companies in an M\&A transaction: A. A change in Net Working Capital from one year to the next has no impact on free cash flow. B. A decrease in Net Working Capital is a cash inflow C. An increase in Net Working Capital is a cash inflow D. Any difference between the target Net Working Capital balance agreed between a buyer and seller in the Sale Agreement and the actual balance on the closing date must be trued up after closing