24. The EBITDA effect of a financial analyst would expect when a company writes off an impaired asset a. No effect b. Assets decrease c. Earnings decrease d. Retained earnings decrease

a. No effect is the correct answer 25. $5 million of employee stock option compensation would be reported on the cash flow statement as a. No effect b. An expense of $5,000,000 c. Positive $5,000,000 of cash flow d. Negative $5,000,000 of cash flow

c. Positive $5,000,000 of cash flow is the correct answer

Please help me explain why those two answers are correct.