Indicate the effect of the following transactions on working capital requirement (WCR), net operating cash flow (CFOPE), cash flow from investing activities (CFINV), cash flow from financing activities (CFFIN), and owners€™ equity. Use + to indicate an increase, ˆ’ to indicate a decrease, and 0 to indicate no effect.

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Owners CFIN Equity Shares are issued for cash 2. Goods from inventory are sold for cash 3. A fixed assct is sold for cash at a loss 4 orporate income tax is paid 5. Cash is obtained through a bank loan 6. A cash dividend is paid 7. Accounts receivable are collected 8. Minority interest in a firm acquired for cash 9. A fixed asset is depreciated 10. Obsolete inventory is written off 11. Insurance premium is paid 12. Merchandise is purchased on account 13. Interest on debt is paid 14. Dividends from a subsidiary are received