10. A firm reported net cash flows as follows: operating inflows of $75, investing outflows of $200, and financing inflows of $350. The beginning cash balance was $250. What was the ending cash balance? a. $875 b. $25 C. $475 d. $125 . Millbrook Company maintains a defined benefit plan for its employees. In 2018, the company granted prior service cost (PSC) benefits to some employees which were valued at $30 million. The company properly included this amount in Other Comprehensive Income. The amount of amortization of the PSC for 2018 was calculated to be $5 million. Accordingly, the company should do what with respect to this amortization? a. Increase pension expense and the PBO b. Increase the PBO only C. Increase pension expense only d. Decrease pension expense only Landrum Company sold a piece of equipment costing $400,000 in 2018. The accumulated depreciation on the equipment was $325,000. The sales price was $350,000. This transaction should properly be reported on the statement of cash flows as: Report the gain in the financing section as a source of cash and report the sales proceeds in the operating section. b. Report the loss as an increase to net income in the operating section C. Report the sales proceeds in the investing section d. Report the gain in operating as an increase to net income The body of federal law governing pensions is commonly referred to as: a. PBGC b. ERISA TEFRA EEOC a. C. d