Capacitantes #3: El estudiante computar partidas del informe de flujos de efectivo, usando el mtodo directo. SELECT THE BEST ANSWER (Shows computations are required) 35 Cash dividends of $85,000 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 $75,000 b. $80,000 c$90.000 d. $95.000 36. Sales for the year were $600,000. Accounts receivable were $100,000 and $80,000 at the beginning and end of the year. Cash received from customers to be reported on the cash flow statement using the direct method is a $580,000 b. $600,000 c. $620,000 d. $700,000 37 Operating expenses other than depreciation for the year were $400,000. Prepaid expenses increased by $17,000 and accrued expenses decreased by S30,000 during the year. Cash payments for operating expenses to be reported on the cash flow statement using the direct method would be a $353,000 b. $383,000 c. 5413,000 d. $447,000 38. Income tax was $400,000 for the year. Income tax payable was $30,000 and $40,000 at the beginning and end of the year. Cash payments for income tax reported on the cash flow statement using the direct method is a. $390,000 b. $400,000 c. $430,000 d. $440,000 39. Land costing $46,000 was sold for $79.000 cash. The gain on the sale was reported on the income statement as other income. On the statement of cash flows, what amount should be reported as an investing activity from the sale of land? 579,000 a b S46,000 125,000