5- Splish Brothers Inc. has 5500 shares of 5%, $100 par value, cumulative preferred stock and 11000 shares of $1 par value common stock outstanding at December 31, 2020. There were no dividends declared in 2018. The board of directors declares and pays a $50600 dividend in 2019 and in 2020. What is the amount of dividends received by the common stockholders in 2020? $27500. $18700. $23100. $0. 6- Splish Brothers Company's accounts receivable arising from sales to customers amounted to $149000 and $130000 at the beginning and end of the year, respectively. Income reported on the income statement for the year was $567000. Exclusive of the effect of other adjustments, the cash flows from operating activities to be reported on the statement of cash flows is $697000. $567000. $548000. $586000. 7- Kingbird, Inc. reported a net loss of $17100 for the year ended December 31, 2022. During the year, accounts receivable decreased $8550, inventory increased $13680, accounts payable increased by $17100, and depreciation expense of $10260 was recorded. During 2022, operating activities used net cash of $11970. provided net cash of $11970. used net cash of $5130. provided net cash of $5130. 8-1f $3050000 of bonds are issued during the year but $4880000 of old bonds are retired during the year, the statement of cash flows will show afn) net increase in cash of $1830000. net loss on retirement of bonds of $1830000. net decrease in cash of $1830000. increase in cash of $3050000 and a decrease in cash of $4880000. 9. If a gain of $189000 is realized in the cash sale of a building having a book value of $756000, the total amount reported in the cash flows from investing activities section of the statement of cash flows is $567000. $189000. $756000. $945000. 10- During 2022, Wildhorse Co. reported cash provided by operations of $858000, cash used in investing of $641000, and cash used in financing of $205000. In addition, cash spent on fixed assets during the period was $298000. Average current liabilities were $702000 and average total liabilities were $1853000. No dividends were paid. Based on this information, what was Wildhorse free cash flow? ($156000). ($652000). $117000. $560000