Question : 92. On the statement of cash flows, the cash flows from : 1226756

92. On the statement of cash flows, the cash flows from financing activities section would include  
A. receipts from the sale of investments
B. payments for the acquisition of investments
C. receipts from a note receivable
D. receipts from the issuance of capital stock

93. On the statement of cash flows, the cash flows from financing activities section would include all of the following except  
A. receipts from the sale of bonds payable
B. payments for dividends
C. payments for purchase of treasury stock
D. payments of interest on bonds payable

94. Cash dividends paid on capital stock would be reported in the statement of cash flows in  
A. the cash flows from financing activities section
B. the cash flows from investing activities section
C. a separate schedule
D. the cash flows from operating activities section

95. Cash dividends of $85,000 were declared during the year.  Cash dividends payable were $10,000 at the beginning of the year and $15,000 at the end of the year.  The amount of cash for the payment of dividends during the year is  
A. $90,000
B. $80,000
C. $95,000
D. $75,000

96. On the statement of cash flows, a $20,000 gain on the sale of fixed assets would be  
A. added to net income in converting the net income reported on the income statement to cash flows from operating activities
B. deducted from net income in converting the net income reported on the income statement to cash flows from operating activities
C. added to dividends declared in converting the dividends declared to the cash flows from financing activities related to dividends
D. deducted from dividends declared in converting the dividends declared to the cash flows from financing activities related to dividends

97. A business issues 20-year bonds payable in exchange for preferred stock.  This transaction would be reported on the statement of cash flows in  
A. a separate schedule
B. the cash flows from financing activities section
C. the cash flows from investing activities section
D. the cash flows from operating activities section

98. Land costing $88,000 was sold for $50,000 cash.  The loss on the sale was reported on the income statement as other expense.  On the statement of cash flows, what amount should be reported as an investing activity from the sale of land? 
A. $50,000
B. $88,000
C. $138,000
D. $38,000

99. The current period statement of cash flows includes the flowing:
 

Cash balance at the beginning of the period

$310,000

Cash provided by operating activities

185,000

Cash used in investing activities

43,000

Cash used in financing activities

97,000

The cash balance at the end of the period is  
A. $45,000
B. $635,000
C. $355,000
D. $125,000

100. Which of the following should be deducted from net income in calculating net cash flow from operating activities using the indirect method? 
A. a decrease in inventory
B. a decrease in accounts payable
C. preferred dividends declared and paid
D. a decrease in accounts receivable

101. Which of the following should be added to net income in calculating net cash flow from operating activities using the indirect method? 
A. depreciation expense
B. an increase in inventory
C. a gain on the sale of equipment
D. dividends declared and paid