$6$A

During $20$X$4,$ Monticello Company had total expenses of $$420,000$ and total revenues of $$690,000.$ The beginning and ending balances in the common stock account are respectively $$120,000$ and $$240,000.$ The beginning and ending balances in the cash account are $$150,000$ and $$175,000,$ respectively. The beginning and ending balances in the retained earnings account are respectively $$250,000$ and $$215,000.$

Compute the amount of cash paid for DIVIDENDS during $20$X$4.$

A $$245,000$

B $$390,000$

C $$235,000$

D $$150,000$

E $$305,000$

$6$B

Coalville Company$$s financial statements show the following items:

Insurance expense $$32,000$

Cost of goods sold $$80,000$

Inventory decrease $$36,000$

Gain on sale of equipment $$13,000$

Prepaid insurance decrease $$22,000$

Interest revenue $$50,000$

Sales $$200,000$

Dividends $($declared and paid$)$ $$40,000$

Accounts payable decrease $$18,000$

Interest receivable increase $$26,000$

Depreciation expense $$25,000$

Coalville has no other revenues or expenses. What is Coalville$$s net cash flow from OPERATING activities?

A $$112,000$

B $$152,000$

C $$178,000$

D $$68,000$

E $$108,000$

F $$128,000$

G $$138,000$

H $$102,000$