The answer is exactly as it appears in the picture. I want to know the reason for these answers.

Please explain the rationale for the correct answer to each question.

I'll thumbs up

These questions are to consider the impact on net assets. If a company make the following transactions, how much will be the changes of net assets? Choose a correct answer. The company has accounts receivable of 30 million yen. The company collects cash of 15 million yen out of these accounts receivable. 1. 30 million yen 2. 15 million yen 3. 0 points The company sold part of its inventory at the price of 150 million yen. The inventory's value on the balance sheet was 100 million yen. 1. 150 million yen 2. 100 million yen 3. 50 million yen 4. 0 points The company had bank borrowing of 120 million yen. It returned 100 million yen to the bank. 1. 120 million yen 2. 100 million yen 3. 0 points The company sold land at the price of 100 million yen. The company had purchased the land 5 years ago at the price of 150 million yen. 1. 150 million yen 2. 100 million yen 3. 50 million yen 4. 0 5. 50 million yen 6. 100 million yen 7. 150 million yen points The company issued new shares and obtained 100 million yen from investors. The company also paid dividend of 30 million yen to its shareholders. 1. 100 million yen 2. 70 million yen 3. 0 4. 30 million yen points