Question $4$: $5$ marks

Your company received a $$7$ million order on the last day of the year. You filled the order with $$3$ million worth of inventory. The customer picks up the order the same day and pays $$2$ million up front in cash; you also issue a bill for the customer to pay the remaining balance of $$5$ million within $40$ days. Suppose your firm's tax rate is $0\%($ignore taxes$).$ Based on this information, complete the table below:

$\backslash$table$[[$Account$,\backslash$table$[[$Increase$/$Decrease$/],[$No effect$]],\backslash$table$[[$Value of$],[$effect $($$$)]]],[$Revenues$,,],[$Earnings$,,],[$Receivables$,,],[$Inventory$,,],[$Cash$,,]]$