5. The DIA had long-term debt of $78,445 and common stock of $315,568 last year-end. This year-end long-term debt is $61,290 and common stock is $394,379. During the year DIA had net income of $248,462 and paid dividends of $219,651. Calculate the cash flow from financing activities for the year for the Accounting Statement of Cash Flows. (Hint: remember to account for retained earnings and dividends)

$0

$46,124

-$46,124

-$186,806

$186,806

6. The DIA had long-term debt of $78,445 last year-end. This year-end long-term debt is $61,290. During the year DIA paid interest of $25,000. Calculate the cash flow from/to debtholders for the year for the Financial Cash Flows.

$42,155

-$42,155

-$17,155

$17,155

$78,445

7.A firm has Sales of $9,610, Cost of Goods Sold of $6,310, Depreciation of $1,370, Interest of $630, and Taxes of $455. What is the Operating Cash Flow?

$845

$3,300

$2,845

$1,930

$1,300