After months of negotiation, IBM landed a sale to Sam for $6.2 billion of computer equipment. Sam immediately takes delivery and pays billion in cash upon taking delivery; the remaining $3.8 billion is due in 30 days. Inventory associated with the order is $2.6 billion. . Ignore taxes. What is the impact of this transaction on:

a. Revenues,b. Earnings, c. Receivables, d. Inventory, e. Cash

Revenues change by $ billion

Earnings change by $ billion.

Receivables change by $ billion

Inventory changes by $ billion.

Cash changes by $ billion