12. The FASB addressed simultaneous financing and investing activities by requiring that they be: a) ignored. b) reported on the retained earnings statement. c) reported separately on a supplemental schedule to the statement of cash flows. d) reported separately on the income statement. 13. Madisen Company reported net income for Year 4 of $200,000. The company reported depreciation expense of $35,000 and amortization of patents of $10,000. The company also reported a loss on the sale of equipment of $5,000. Based only on this information, the company would report net cash flow from operations of: a) $235,000. b) $240,000. c) $245,000. d) $250,000. 14. A decrease in accounts receivable of $8,000 for the year: a) decreases cash flow from operations by $8,000. b) decreases cash flow from operations by $16,000. c) increases cash flow from operations by $8,000. d) increases cash flow from operations by $16,000