Bagrov Corporation had a net decrease in cash of $18,500 for the current year. Net cash used in investing activities was $60,500 and net cash used in financing activities was $46,500. What amount of cash was provided (used) in operating activities?

• $125,500 provided.

• $(18,500) used.

• $88,500 provided.

• $(88,500) used.

• $(125,500) used.

Alfredo Inc. reports net income of $232,000 for the year ended December 31. It also reports $88,600 depreciation expense and a $5,100 gain on the sale of equipment. Its comparative balance sheet reveals a $35,900 decrease in accounts receivable, a $15,950 increase in accounts payable, and a $12,650 decrease in wages payable. Calculate the cash provided (used) in operating activities using the indirect method.

• $380,000.

• $359,800.

• $265,700.

• $322,800.

• $354,700.

n preparing a company's statement of cash flows using the indirect method, the following information is available:

Net income	$	58,000
Accounts payable increased by		18,600
Accounts receivable decreased by		25,600
Inventories increased by		6,200
Depreciation expense		31,800

Net cash provided by operating activities was:

• $64,200.

• $140,200.

• $76,600.

• $89,000.

• $127,800.

The accountant for Walter Company is preparing the company's statement of cash flows for the fiscal year just ended. The following information is available:

Retained earnings balance at the beginning of the year	$	136,000
Cash dividends declared for the year		56,000
Proceeds from the sale of equipment		91,000
Gain on the sale of equipment		9,000
Cash dividends payable at the beginning of the year		28,000
Cash dividends payable at the end of the year		32,000
Net income for the year		102,000

The amount of cash dividends paid during the year would be:

• $268,000.

• $194,000.

• $296,000.

• $52,000.

• $272,000.