Suppose your firm receives a $3.1 million order on the last day of the year. You fill the order with $2.3 million worth of inventory. The customer picks up the entire order the same day and pays $1.5 million upfront in cash; you also issue a bill for the customer to pay the remaining balance of $1.6 million in 30 days. Suppose your firm's tax rate is 0.0% (i.e., ignore taxes). Determine the consequences of this transaction for each of the following:

a. Revenues

b. Earnings

c. Receivables

d. Inventory

e. Cash

Answer: change by $ ....... million.(Round to one decimal place. Use a negative sign for a decrease in value.)