A negative net cash flow in the Financing Activities section of the statement of cash flows would likely indicate that the company

a.is paying off some or all of its debt and/or paying dividends to shareholders.

b.issued more common stock to shareholders.

c.is buying more equipment.

d.had a strong net income for the year.

Which of the following statements regarding the statement of cash flows using the indirect method is true?

a.There will always be a gain on sale of land shown in the Operating Activities section.

b.The statement of cash flows shows the change in cash from the previous year to the current year.

c.The ending cash balance always shows an increase in cash.

d.The net cash flows from (used for) investing activities amount is never positive.

A company reports net income of $129,100, depreciation expense of $46,100, an increase in inventory of $38,100, sale of land for $286,000, payment of dividends for $75,200, and purchase of new equipment for $137,300. The Investing Activities section of the statement of cash flows would show a net cash flow of

a.$148,700.

b.$210,800.

c.$277,800.

d.$423,300.