Your company received a $$7$ million order on the last day of the year.

You filled the order with $$3$ million worth of inventory. The customer

picks up the order the same day and pays $$2$ million up front in cash;

you also issue a bill for the customer to pay the remaining balance

of $$5$ million within $40$ days. Suppose your firm$$s tax rate is $0\%$

$($ignore taxes$).$ Based on this information, complete the table below:

Account Increase$/$Decrease$/$ No effect Value of effect $($$$)$

Revenues

Earnings

Receivables

Inventory

Cash