When a company makes transactions or recognition as shown below, what would be the impact on net assets (or shareholders' equity)? Write an answer as one of the examples.

10 (billion), -5 (billion), or 0 (billion)

(1) The company collected all the accounts receivable of 10 billion yen and received cash.

billion yen

(2) The company paid back 10 billion yen to the bank out of the borrowing of 20 billion yen.

billion yen

(3) The company sold its entire inventory at the price of 8 billion yen. The amount shown on the balance sheet was 10 billion yen. The company expects to receive the money after 1 month.

billion yen

(4) The company paid dividend of 3 billion yen to its shareholders.

billion yen

(5) The company sold its land at 15 billion yen. The land was purchased at 12 billion yen 10 years ago.

billion yen

(6) The company realized that taxes payable should be smaller by 2 billion yen than the amount shown on the balance sheet.

billion yen