For each of the following three transactions by a firm, calculate the effect on each of the following items: Operating Cash Flow, Net Working Capital, Net Capital Spending, Cash Flow from Assets, Cash Flow to Creditors, and Cash Flow to Shareholders. If an item is completely unaffected by the transaction, you should not mention the item; however, if an item is affected in multiple ways that have a net effect of $0, you must report the $0. (1) The firm issues $2.3 million of new debt in exchange for cash. (2) The firm depreciates its long-term assets by $5 million. (3) The firm uses cash to pay off $77,000 of accounts payable.