Dec-31-2020 GBF Balance Sheet as of Currency (in million ASSETS Cash And Equivalents Total Cash & STIstments Dec 31-3019 GBP 16313 1368 Dec-31-3621 21 415 Inventory Pred Exp 34 4127 106 1202 19 Other Current As 229 1977 Total Current Assets Gross Property Plant & Count 400 13126 24627 (1076) 361 Goodw Total Assets LIABILITIES LASAR 1767 2583 3122 Curr Port of LTD 2362 2725 1265 Other Current Lates 1565 Total Current Liabilities 3883 36131 Long-Term 227 Total Libe 3083 AATLE Total Equity 42703 43753 13962 Additional din Cap Total Common Equity Total Liabilities And Equity 50 09:3 (364) 3247) (11.3) 343 10548 Requirements: (c) Briefly explain how the balance sheet, income statement and cash flow statement for 2021 are affected if the following transactions occurred additionally during 2021 (all figures in million): a. The company sells inventory worth 100 for 350 of which customers paid 200 in cash b. Short term investments included bitcoin derivatives purchased at 500. At the end of the year the derivatives have a fair value of 750. c. Management was informed by their legal counsel that a former employee filed a lawsuit for unfair dismissal. Counsel estimates that it is possible that the company will have to pay 10 to settle a legal case. d. Goodwill at the end of the year is valued 200. e. The company purchased PPE for 1,000 at the beginning of 2021 with a useful life of 8 years and a residual value of 200 financed by a 24-month credit line offered by its bank with an interest rate of 10% (with the entire principle due at the end of the term).