19. How should the issuance of $15.000 of common stock to acquire an $15,000 machine appear on the statement of cash flows? a. It would depend on whether you are using the direct or the indirect method. b. It would be a negative $15,000 in the financing section and a positive $15,000 in the investing section. c. It would be a positive $15,000 in the financing section and a negative $15,000 in the investing section. d. It would not appear on the statement of cash flows but rather on a schedule of noncash investing and financing activities. 20. Which of the following would be added to net income to calculate net cash flows from operating activities? a. Increases in operating (non-cash) assets b. Decreases in operating (non-cash) assets c. Decreases in operating liabilities d. Noncash revenues and gains 21. Which of the following is NOT a financial statement relationship? a. The ending cash amount on the statement of cash flows agrees to the cash reported on the current year balance sheet. b. The ending equity account balances on the statement of stockholders' equity agree to the equity balances on the balance sheet. c. Dividends on the statement of stockholders' equity agrees to dividends on the statement of comprehensive income. d. Net income from the statement of comprehensive income agrees to net income on the statement of cash flows (when prepared under the indirect method). 22.Return on assets measures: a. The amount of net sales generated by each dollar of assets. b. The utilization of assets to generate profits. c. How effectively companies use customer credit. d. The return the company has earned on the reported value of the stockholders' investments