Which of the following factors would not have an impact on the cash flow estimates? a. The new equipment would require $5,000 in shipping costs b. $25,000 was spent last year to improve the space that will house the equipment. c. The npace for the equipment could be rented out for $1,000 per month. d. The new equipment would reduce the volume of an existing service line. e. The new equipment would increase accounts receivable by $20,000