2. A firm records a depreciation expense of $20, with a tax rate of 30%, how much is the "tax shield"? 3. If Accounts Payables balance increases $50 from a year ago, what is its impact on cash flow? Cash flow would increase 4. Working Capital is at $120, unchanged from a year ago. How much does it impact the cashflow? 5. Net income (profits after tax) is $30, depreciation expense is $10, and tax rate is 20%, what is the Operating Cashflow for the year