Below is Lemon Ltd's income statement and two balance sheets: Lemon Ltd Balance Sheet as at 30th June 2020 Sm Lemon Ltd Income Statement for year ending 30th June 2021 $m Sales 500 COGS 120 Depreciation 30 Rent expense 12 Interest expense 8 Taxable income 330 Tax at 30% 99 Net income 231 Inventory Trade Debtors Office Supplies PPE Total assets 2021 Sm 50 18 3 500 571 60 14 2 400 476 1)* 2151 5 210 Trade Creditors Bond liabilities Contributed equity Retained profits Total Land DE 150 206 571 6 300 150 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 increase in net working capital was negative largely because in net terms, more inventory was sold rather than bought. O b. Firm free cash flow (FFCF or Cash flow from assets CFFA) was $135m. OC. Net capital expenditure was positive because in net terms, more property, plant and equipment (PPE) was bought rather than sold. O d. Net capital expenditure (CapEx) was $130m. Oe. The change in net working capital (ANWC) was $-4m