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identifying changes in net cash flows

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In identifying changes in net cash flows, which of the following would have the least (if any) effect on net working capitol?

a) Making cash purchases of land for a new baseball manufacturing plant
b)Allowing your sales staff to make more sales on credit
c) Doubling the size of inventory to accommodate new product lines
d) Converting a manufacturing process from manual labour to automated production
e) using long-term bank credit to reduce payables

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Identify changes in net cash flows

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