b). Indicate the effects of the following transaction on net profit, working capital requirement (WCR), earning before interest, tax, depreciation and amortization (EBITDA), and free cash flow (FCF). Use + to indicate an increase, - to indicate a decrease and 0 to indicate no effect. Assume that US GAAP applies. (9 points) Net Profit WCR EBITDA FCF Shares are issued for cash Good from inventory are sold for cash Goods from inventory are sold on account at a profit A fixed asset is sold for cash for less than book value A fixed asset is sold for cash for more than book value Corporate income tax is paid Payment is made to trade creditors Cash is obtained through a bank loan A cash dividend is declared and paid Accounts receivable are collected Merchandise is purchased on account Cash advances are made to employees Minority interest in a firm is acquired for cash Equipment is acquired for cash