37. Net Cash Flows from Operating Activities in the Cash Flow Statement do not include which of the below?

a. Cash paid for interest b. Cash received from costumers c. Cash received from the sale of marketable securities d. Cash paid for income tax

38. Net Cash Flows from Investing Activities in the Cash Flow Statement do not include which of the below?

a. Cash received from the collections of the loan given b. Cash paid for the purchase of fixed assets c. Cash paid for the settlement of long-term debt d. Cash paid for the loan given

39. In which of the activities of the Cash Flow statement are listed the cash received from dividends revenues? _________________________________. 40. When preparing the Cash Flows Statement through the Indirect method, a decrease in Account Receivable should be:

a. Added to Net Sales b. Added to Net Income c. Subtracted from Net Sales d. Subtracted from Net Income