143. To determine cash payments for operating expenses for the cash flow statement using the direct method, a decrease in accrued expenses is added to operating expenses other than depreciation.
103. Growth firms generally pay regular dividends to stockholders.
105. Cash dividends of $50,000 were declared during the year. Cash dividends payable were $10,000 and $5,000 at the beginning and end of the year, respectively. The amount of cash for the payment of dividends during the year is
108..In preparing the cash flows from operating activities section of the statement of cash flows by the indirect method, the net decrease in inventories from the beginning to the end of the period is added to net income for the period.
111. The following information is available from the current period financial statements:
| Net income | $165,000 |
| Depreciation expense | 28,000 |
| Increase in accounts receivable | 16,000 |
| Decrease in accounts payable | 21,000 |
The net cash flow from operating activities using the indirect method is
