Which of the following results in the flow of funds ?

A flow of funds (change in net working capital) occurs only when a transaction simultaneously affects one current account and one non-current account. When a building is sold on credit, a non-current asset (Building) decreases while a current asset (Short-term Receivables/Debtors) increases, resulting in a net inflow of working capital, whereas the other options involve either two current accounts or non-fund book entries.