Quick Questions.. Need fast Solid answers!!!

Selling A/R --> we adjust by increasing A/R and Liabilities (as mentioned in notes). Question: we sell A/R, assumebly for cash, so cash would be higher, so when we add back A/R, shouldn’t we just adjust cash down? why are we adjusting liabilities? and if so what part of liabilities should be adjusted. Also, we shift CF from CFO–>CFF, but if we add back A/R, there’s is no sale, so this excess cash flow should be removed (somehow) from Cash flow statement??? CF Hedge --> assume company uses temporal method of translation, we add effective and ineffective CF to net-income, true or false? thanks & GL to Yallllllllllllllllllllllllllllllll!!

If there is recourse, you got the cash, but you are still liable if the A/R aren’t paid so you have a liability. Increase A/R and CL for the adjustment.