** 2 Questions**

1.Cash flows from operating activities would not include:

A) Interest received.

B) Interest paid.

C) Dividends received.

D) Dividends paid.

2.

Cash flows from investing do not include cash flows from:

A) the purchase of land.

B) the sale of equipment.

C) lending money to another corporation by signing a long-term note

D) borrowing money from a bank by signing a long-term note