Suppose your firm receives a $5.01 million order on the last day of the year. You fill the order with $2.03 million worth of inventory. The customer picks up the entire order the same day and pays $1.09 million up front in cash; you also issue a bill for the customer to pay the remaining balance of $3.92 million within 40 days. Suppose your firm's tax rate is 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