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Operating-Cash-Flow-to-Current-Liabilities Ratio

Activity reported by Los Altos, Inc.
Cash flow from operating activities	$2,625,000
Capital expenditures	1,487,500
Current liabilities, beginning of year	525,000
Current liabilities, end of year	576,000

Using the above data, calculate the operating-cash-flow-to-current-liabilities ratio for Los Altos, Inc. (Round to two decimals.) Answer

Investing and Financing Cash Flows

During the year, Paxon Corporation's Long-Term Investments account (at cost) increased $12,000, the net result of purchasing stocks costing $64,000 and selling stocks costing $52,000 at a $4,800 loss. Also, the Bonds Payable account decreased by $32,000, the net result of issuing $80,000 of bonds at 101 and retiring bonds with a face value (and book value) of $112,000 at a $7,200 gain. In Paxon's statement of cash flows, what items and amounts will appear in the investing and financing activities sections? (Enter increases before decreases in each section.)

What is the cash received from the issuance of bonds?