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identifying changes in net cash flows

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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