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Logan Growth Advisors just took out a 100 million dollars in debt and does not spend it. Assuming a tax rate of 40% what changes

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Logan Growth Advisors just took out a 100 million dollars in debt and does not spend it. Assuming a tax rate of 40% what changes happen to the cash flow statement immediately after? Net change in cash stays the same Net change in cash is up 100 million dollars Net change in cash is down 100 million dollars Net change in cash is up 60 million dollars

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