Explanation:

 Any transaction between a current item and another current item does not affect funds because this doesnot result in inflow and outflow of funds. funds will be affected if

• Increase in a current asset, result in increase (+) in “working capital”
• Decrease in current asset, results in decrease (-) in “working capital”
• Increase in a current liability, results in decrease (-) in “Working capital”
• Decrease in a current liability, results in increase (+) in “Working capital”