For each transaction below, state its impact (increase, decrease or no effect) on both profit and cash. Effect on profit ? Effect on cash ? ? ? ? ? Transactions 1. Repayment of borrowings 2. Making a profitable sale on credit 3. Buying a current asset on credit 4. Receiving cash from a credit customer 5. Depreciating a non-current asset 6. Buying inventory for cash 7. Making a share issue for cash