Siam Ltd. is a listed company that supplies automobile parts to car manufacturers in Australia. The company has a total of $10 million inventory in the balance sheet as at 30 June 2020 and a sales of $125 million in the income statement for year ended 30 June 2020. The cost of sales to sales revenue for the company is 45% and the tax rate is 28%.

An analyst believes that the company has recognised $7 million sales in the month of June 2020 which actually belongs to the month of July 2020. She believes this was done to boost companys profit for the year ended 30 June 2020 to avoid breach of debt covenant. Thereby, she decides to adjust for the above in her financial analysis of Siam Ltd. What adjustments will she make to the following accounts in terms of dollar value.

A - Inventory

B - Accounts receivable

C - Tax liability

D - Net profit/equity