Suppose your firm receives a $5.12 million order on the last day of the year. You fill the order with $1.91 million worth of inventory. The customer picks up the entire order the same day and pays $1.14 million up front in cash; you also issue a bill for the customer to pay the remaining balance o $3.98 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