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17) In the accounting statement of cash flows, which one of these is calculated by adding back noncash expenses to net income and adjusting for changes in current assets and liabilities? A) Cash flow from investing activities B) Cash flow from financing activities C) Net working capital D) Cash flow from operations E) Cash flow to investors 18) The accounting statement of cash flows consists of the cash flows from: A) operations, investing activities, and financing activities. B) operations, investing activities, and divesting activities. C) internal activities, external activities, and financing activities. D) balance sheet accounts only. E) income statement accounts only. 19) In the accounting statement of cash flows, interest expense is: A) ignored completely. B) included as a financing activity. C) included both as an operating and as a financing activity. D) included as an investing activity. E) included in operations. 20) One of the reasons why cash flow analysis is popular is because: A) cash flows are more subjective than net income. B) deferred taxes require future cash payment. C) cash flows are strictly defined by Generally Accepted Accounting Principles (GAAP). D) it is difficult to manipulate, or spin the cash flows. E) operating cash flows are found on the income statement. 21) Total equity is $1,620, fixed assets are $1,810. long-term debt is $650, and short-term debt is $300. What is the amount of current assets? A) $760 B) $360 C) $1,140 D) $480 E) $790