22. Brighton, Inc, uses the indirect method to determine its net cash flows from operating activities. During the course of the year, the company's accounts receivable increased by $10,000 and its accounts payable decreased by $5,000. As a result of these two items, the calculation to determine cash flows from operating activities will be: A. increased by $5,000. B. decreased by $5,000. C. increased by $15,000. D. decreased by $15,000. 23. Which of the following would be included in cash flows from investing activities? A. Cash proceeds from sales of the company's product. B. Cash received from stockholders in exchange for stock. C. Dividends paid to stockholders. D. Cash used to purchase a factory 24. A corporation prepared its statement of cash flows for the year. The following information is taken from that statement: Net cash flow from operating activities $14,500 S 4,200 ($12,400) S 9,100 Net cash flow from investing activities Net cash flow from financing activities Cash balance, end of year What is the cash balance at the beginning of the year? A. $5,600 B. $2,800 .$6700 E. Nane of the above/sone other ansver