Suppose your firm receives a 5.7 million order on the last day of the year. You fill the order with 4.2 million worth of inventory. The customer picks up the entire order the same day and pays 2.6 million upfront in cash; you also issue a bill for the customer to pay the remaining balance of 3.1 million in 30 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