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NEW QUESTION: 1
In preparing its cash flow statement for the year ended December 31, 1998, Roman Co. collected the following data:
Gain on sale of equipment $6,000
Proceeds from sale of equipment 10,000
Purchase of A.S. Inc. bonds (par value $200,000) 180,000
Amortization of bond discount 2,000
Dividends declared 45,000
Dividends paid 38,000
Proceeds from sale of treasury stock
(carrying amount of $65,000) 75,000
In its December 31, 1998 statement of cash flows, what amount should Roman report as net cash provided by financing activities?
A. $30,000
B. $37,000
C. $27,000
D. $75,000
E. $20,000
Answer: B
Explanation:
Explanation/Reference:
Explanation:
Financing activities include the issuance and repurchase of shares, dividends paid and changes in long- term liabilities. In this case, there were dividends paid of $38,000 and proceeds from sale of treasury stock of $75,000. Therefore, the net cash provided from financing activities is $37,000 ($75,000-38,000).

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NEW QUESTION: 1
In preparing its cash flow statement for the year ended December 31, 1998, Roman Co. collected the following data:
Gain on sale of equipment $6,000
Proceeds from sale of equipment 10,000
Purchase of A.S. Inc. bonds (par value $200,000) 180,000
Amortization of bond discount 2,000
Dividends declared 45,000
Dividends paid 38,000
Proceeds from sale of treasury stock
(carrying amount of $65,000) 75,000
In its December 31, 1998 statement of cash flows, what amount should Roman report as net cash provided by financing activities?
A. $30,000
B. $37,000
C. $27,000
D. $75,000
E. $20,000
Answer: B
Explanation:
Explanation/Reference:
Explanation:
Financing activities include the issuance and repurchase of shares, dividends paid and changes in long- term liabilities. In this case, there were dividends paid of $38,000 and proceeds from sale of treasury stock of $75,000. Therefore, the net cash provided from financing activities is $37,000 ($75,000-38,000).

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NEW QUESTION: 1
In preparing its cash flow statement for the year ended December 31, 1998, Roman Co. collected the following data:
Gain on sale of equipment $6,000
Proceeds from sale of equipment 10,000
Purchase of A.S. Inc. bonds (par value $200,000) 180,000
Amortization of bond discount 2,000
Dividends declared 45,000
Dividends paid 38,000
Proceeds from sale of treasury stock
(carrying amount of $65,000) 75,000
In its December 31, 1998 statement of cash flows, what amount should Roman report as net cash provided by financing activities?
A. $30,000
B. $37,000
C. $27,000
D. $75,000
E. $20,000
Answer: B
Explanation:
Explanation/Reference:
Explanation:
Financing activities include the issuance and repurchase of shares, dividends paid and changes in long- term liabilities. In this case, there were dividends paid of $38,000 and proceeds from sale of treasury stock of $75,000. Therefore, the net cash provided from financing activities is $37,000 ($75,000-38,000).

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NEW QUESTION: 1
In preparing its cash flow statement for the year ended December 31, 1998, Roman Co. collected the following data:
Gain on sale of equipment $6,000
Proceeds from sale of equipment 10,000
Purchase of A.S. Inc. bonds (par value $200,000) 180,000
Amortization of bond discount 2,000
Dividends declared 45,000
Dividends paid 38,000
Proceeds from sale of treasury stock
(carrying amount of $65,000) 75,000
In its December 31, 1998 statement of cash flows, what amount should Roman report as net cash provided by financing activities?
A. $30,000
B. $37,000
C. $27,000
D. $75,000
E. $20,000
Answer: B
Explanation:
Explanation/Reference:
Explanation:
Financing activities include the issuance and repurchase of shares, dividends paid and changes in long- term liabilities. In this case, there were dividends paid of $38,000 and proceeds from sale of treasury stock of $75,000. Therefore, the net cash provided from financing activities is $37,000 ($75,000-38,000).

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NEW QUESTION: 1
In preparing its cash flow statement for the year ended December 31, 1998, Roman Co. collected the following data:
Gain on sale of equipment $6,000
Proceeds from sale of equipment 10,000
Purchase of A.S. Inc. bonds (par value $200,000) 180,000
Amortization of bond discount 2,000
Dividends declared 45,000
Dividends paid 38,000
Proceeds from sale of treasury stock
(carrying amount of $65,000) 75,000
In its December 31, 1998 statement of cash flows, what amount should Roman report as net cash provided by financing activities?
A. $30,000
B. $37,000
C. $27,000
D. $75,000
E. $20,000
Answer: B
Explanation:
Explanation/Reference:
Explanation:
Financing activities include the issuance and repurchase of shares, dividends paid and changes in long- term liabilities. In this case, there were dividends paid of $38,000 and proceeds from sale of treasury stock of $75,000. Therefore, the net cash provided from financing activities is $37,000 ($75,000-38,000).