49 Flow Company has provided the following information for the year ended December 31, 2014: Cash paid for interest, $20,000 Cash paid for dividends, $6,000 Cash dividends received, $4,000 Cash proceeds from bank loan, $29,000 Cash purchase of treasury stock, $11,000 Cash paid for equipment purchase, $27,000 Cash received from issuance of common stock, $37,000 Cash received from sale of land with a $32,000 book value, $25,000 Acquisition of land costing $51,000 in exchange for preferred stock issuance Payment of a $100,000 note payable by exchanging used machinery with a $77,000 book value and $100,000 fair value How much was Flow's net cash flow from investing activities?

a A net outflow of $2,000.

b A net inflow of $2,000.

c A net outflow of $53,000.

d A net inflow of $49,000.

50.The following information has been provided to you by RKJ Company:

Net Income	300,000
Decrease in accounts payable	114,000
Increase in inventory	22,000
Increase in Accounts receivable	24,000
Decrease in Bonds Payable	25,000
Loss on sale of a depreciable asset	19,000
Depreciation expense	40,000
Decrease in income taxes payable	12,000

Using the indirect method, what is the net cash provided by operating activities?

a $231,000.

b $187,000.

c $206,000.

d $168,000.