2 The appropriate section in the statement of cash flows for reporting the receipt of cash dividends from investments in securities is: A. Operating activities B. Financing activities C. Investing activities D. Schedule of noncash investing or financing activity E. None of these. This is not reported on the statement of cash flows 30 Retained earnings: A. Generally consists of a company's cumulative net income less any net losses and dividends declared since its inception B. Can only be appropriated by setting aside a cash fund C. Represent an amount of cash available to pay shareholders D. Are never adjusted for anything other than net income or dividends E. All of the above 38. A company issues 9%, 20-year bonds with a par value of $750,000. The current market rate is 9%. The amount of interest owed to the bondholders for each semiannual interest payment is. A $1,550,000 B. $33,750 C. $750,000 D. $67,500 E. $0