Cash flows from financing activities: Multiple Choice are always negative because of the payments of cash dividends as well as interest and principal on debt. includes all cash inflows and outflows associated with a company's lending activities. includes all cash inflows and outflows between a company and its stockholders. are always positive unless the company is experiencing serious financial trouble. E-Tech Initiatives Limited plans to issue $400,000, 10-year, 4 percent bonds. Interest is payable annually on December 31. All of the bonds will be issued on January 1, 2019. Show how the bonds would be reported on the January 2, 2019, balance sheet if they are issued at 97. (Deductions should be indicated by a minus sign.) E-TECH INITIATIVES LIMITED Balance Sheet (partial) As of January 2, 2019 Carrying Value $ 0 A company's share information is as follows: has outstanding 15 million shares of $3 par value common stock and 1.5 million shares of $5 par value, cumulative preferred stock. The preferred stock has a 8% dividend rate. The company declares $9,000,000 in total dividends for the year. Preferred Dividends in arrears are $450,000. a. Compute the amount of dividends to be distributed to preferred shareholders. (Enter your answer in whole dollars.) Preferred Dividend b. Compute the amount of dividends to be distributed to common shareholders. (Enter your answer in whole dollars.) Common Dividend