For each transaction below, write the net effect on Current Assets (CA), Current Liabilities (CL), Gross Profit (GP), Net Income Before Taxes (NIBT), and Cash flows from operating activities (CFO). Write 0 for no effect and use negative numbers to indicate reductions in accounts or cash outflows. Assume warranty expenses are recognized in COGS and bad debt expenses are recognized in SG&A.

Transaction	CA	CL	GP	NI (pretax)	CFO
Recognize bad debt expense of $85
Write off $22 of Accounts Receivable
Recognize warranty expense of $35
Pay $15 to satisfy warranties previously accrued
Pay $200 for the next 4 months rent (not this month)
Recognize $50 of rent expense (previously paid)
Purchase $99 of inventory on account
Collect $72 of Accounts receivable