Which of the following transactions will NOT result in any flow of funds (i.e., will have zero impact on Working Capital)?

o  A Flow of Funds occurs only when a transaction involves one Current item (Current Asset/Liability) and one Non-Current item (Non-Current Asset/Liability/Capital). o  Issuing fresh equity shares (Non-Current) to pay off long-term debt (Non-Current) involves two Non-Current items. Hence, working capital remains completely unaffected, resulting in no flow of funds. o  Option B involves two current items (Inventory and Sundry Creditors), which also leaves net working capital unchanged, but Option E is the classic non-current exchange transaction that bypasses fund flow entirely.