10.In the Green Company, the beginning and ending balances in Land were $198,000 and $240,000 respectively. During the year, land costing $45,000 was sold for $45,000 cash, and land costing $87,000 was purchased for cash. The entries in the reconciling columns of the worksheet will include a:

A)net debit to Land $42,000 and a credit to Purchase of Land $42,000 under investing activities. B)credit to Land $45,000 and a debit to Sale of Land $45,000 under investing activities. C)credit to Land $45,000 and a debit to Sale of Land $45,000 under financing activities. D)debit to Land $87,000 and a credit to Purchase of Land $87,000 under financing activities.

1.During 2011, Klugman Industries reported cash provided by operations of $690,000, cash used in investing of $1,029,000, and cash used in financing of $135,000. In addition, cash spent for fixed assets during the period was $414,000. No dividends were paid. Based on this information, what was Klugman's free cash flow?

A)($888,000) B)($339,000) C)$1,440,000 D)$276,000

14.During the year, Salaries Payable decreased by $6,000. If Salary Expense amounted to $170,000 for the year, the cash paid to employees (including deductions from gross pay) is

A)$170,000. B)$164,000. C)$182,000. D)$176,000.

17.Utley Company had a cost of purchases of $250,000. The comparative balance sheet analysis revealed a $10,000 decrease in inventory and a $20,000 increase in accounts payable. What were Utley's cash payments to suppliers?

A)$260,000 B)$280,000 C)$230,000 D)$220,000

Hope you can show me the steps or explain the answer (: thanks a lot