f. None of the them
As no entry from a to d has an impact on the cash flow, it is very simple, make a entry and if there is no cash is debited or credited, it means that no cash flow is involved. For a. The debit will be depreciation expense and credit will be accumulated depreciation, for b it is an information no entry is required, for c the expense will be debited and payable will be credited and for d, finished goods will be debited and raw material will be credit. It is very clear that no cash either has been debited or credited.
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