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07 An increase in the accounts receivable qccount during the year should be reported on the statement of cash flows as: An increase in cash flows from operating activities An increase in cash flows from investing activities A decrease in cash flows from operating activities A decrease in cash flows from investing activities O An increase in cash flows from financing activities Which of the following items is reported on the statement of cash flows under financing activities? Declaration of a cash dividend. Payment of a cash dividend. Declaration of a stock dividend. O Payment of a stock dividend. O Stock split 7. Investing activities do not include the O Purchase of plant assets. O Lending and collecting on notes receivable. Issuance of common stock. O Sale of plant assets. O Sale of short-term investments other than cash equivalents. 8. The appropriate section in the statement of cash flows for reporting the issuance of common stock for cash is: Operating activities Financing activities O Investing activities Schedule of noncash investing or financing activity. This is not reported on the statement of cash flows
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