Abou-Rass: Attempt 1 Question 31 (15 points) Using the Indirect Method to construct a Statement of Cash Flows, determine the Cash Provided (Used) to compute Cash Flow From Operations if the following data are: Depreciation $55, Accounts Receivable increase $73, Accounts Payable increase $47. Net Income $250. Gain on Sale of Land $81 and Loss on Sale of Building $29. Inventory decrease $90. a) $317 b) $279 c) $369 d) $227 Question 32 (10 points) All changes in equity during a period, except those from owners investments and dividends, are considered part of a) Comprehensive Securities b) Unadjusted Income c) Net Income d) Comprehensive Income