For each of the following transactions, indicate how (a) net earnings and (b) cash flows are affected. For each transaction, enter the amount, (if any) as an increase or as a decrease. If there is no effect, enter " O ". (Enter negative amounts using either a negative sign preceding the number e.g. -45 or parentheses e.g. (45). Do not leave any answer field blank. Enter 0 for amounts.)

For each of the following transactions, indicate how (a) net earnings and (b) cash flows are affected. For each transaction, enter the