____ 50. The following information is available from the current period financial statements:

Net income	$140,000
Depreciation expense	28,000
Increase in accounts receivable	16,000
Decrease in accounts payable	21,000

The net cash flow from operating activities using the indirect method is

a.	$131,000
b.	$163,000
c.	$107,000
d.	$205,000

____ 51. The relationship of $225,000 to $125,000, expressed as a ratio, is

a.	2.0 to 1
b.	1.8 to 1
c.	1.5 to 1
d.	0.56 to 1

____ 52. The Scott Corporation has a simple capital structure. Thaw company has 50,000 shares of common stock outstanding. Net income for the year was $142,000. Scott declared and paid preferred stock dividends of $16,000 during the year. Earnings per share for the year is

a.	$3.16
b.	$2.84
c.	$2.52
d.	$.32

____ 53. A new machine with a purchase price of $94,000, with transportation costs of $8,000, installation costs of $6,000, and special acquisition fees of $2,000, would have a cost basis of

a.	$ 96,000
b.	$108,000
c.	$102,000
d.	$110,000

____ 54. Pilgrim Company sells merchandise with a one-year warranty. In 2020, sales consisted of 1,500 units. It is estimated that warranty repairs will average $10 per unit sold, and 30% of the repairs will be made in 2020 and 70% of the repairs will be made in 2021. In the 2020 income statement, Pilgrim should show warranty expense of

a.	$4,500
b.	$10,500
c.	$15,000
d.	$0

____ 55. The percentage analysis of increases and decreases in individual items in comparative financial statements is called

a.	vertical analysis
b.	solvency analysis
c.	profitability analysis
d.	horizontal analysis

Someone please help.