+ for increase, - for decreaso, 0 for no effect

NLF WCR NSF Net profit Shares are issued for cash Goods from inventory are sold for cash (profitably) Goods from inventory are sold for account (profitably) A fixed asset is sold for cash for more than book value Payment is made to trade creditors Cash is obtained through a L/T bank loan A cash dividend is declared and paid Accounts receivable are collected Raw material is purchased on account Fixed asset is acquired with cash NLF WCR NSF Net profit Shares are issued for cash Goods from inventory are sold for cash (profitably) Goods from inventory are sold for account (profitably) A fixed asset is sold for cash for more than book value Payment is made to trade creditors Cash is obtained through a L/T bank loan A cash dividend is declared and paid Accounts receivable are collected Raw material is purchased on account Fixed asset is acquired with cash