Below is Lemon Ltd's income statement and two balance sheets: Lemon Ltd Income Statement for year ending 30th June 2021 Lemon Ltd Balance Sheet as at 30th June 2020 $m 60 $m 500 120 30 12 8 330 Sales COGS Depreciation Rent expense Interest expense Taxable income Tax at 30% Net income 14 2021 $m 50 18 3 500 571 Inventory Trade Debtors Office Supplies PPE Total assets 2 400 476 99 231 5 6 Trade Creditors Bond liabilities Contributed equity Retained profits Total Land OE 210 150 206 571 300 150 20 476 Which of the following statements about the financial year from 30 June 2020 to 30 June 2021 is NOT correct? O a. The change in net working capital (ANWC) was $-4m. O b. Firm free cash flow (FFCF or Cash flow from assets CFFA) was $135m. O c. Net capital expenditure was positive because in net terms, more property, plant and equipment (PPE) was bought rather than sold. Od. The increase in net working capital was negative largely because in net terms, more inventory was sold rather than bought. Oe. Net capital expenditure (CapEx) was $130m