The Amount of Working Capital Would Not Be Affected by Which

Multiple Choice

The amount of working capital would not be affected by which of the following transactions?

A) Transfer of a long-term investment for cash
B) Issuance of a long-term note in exchange for cash
C) Sale of long-term investments for cash at a loss
D) Issuance of common shares of the corporation in exchange for noncurrent assets
E) All of these choices would affect working capital