Firm X increases inventory in anticipation of a supply chain disruption during the next reporting period. What effect does this have on cash flow in current reporting period? O Increases cash balances O Cash balances is unaffected Decrease cash balances 127 17 39 Firm Y issues new debt in order to finance the acquisition of a new piece of equipment. What effect does this have on the cash flow in the current reporting period? O Cash balances increase O Cash balances decrease Overall cash balance is unaffected 18 35 Firm Z managed to increase sales revenue without a proportionate increase in operating cost. What is the impact on Return on Equity? Return on Equity decreases Return on Equity is unaffected Return on Equity increases