37.

Which of the following represents an inflow of cash and therefore would be reported on the statement of cash flows?

issuance of long-term debt

acquisition of treasury stock

retirement of bond payable

declaration of stock dividends

38.

Cash receipts received from the issuance of a mortgage notes payable would be classified as a(n)

a. financing activity.

b. investing activity.

c. operating activity.

d. noncash investing and financing activity.

39.

The order of presentation of activities on the statement of cash flows is

a. operating, investing, and financing.

b. financing, investing, and operating.

c. operating, financing, and investing.

d. financing, operating, and investing.

40.

Financing activities include

a. acquiring long-lived assets.

b. issuing debt.

c. acquiring investments.

d. lending money.