62 of 80 ( - 71 WN TIL View Policies Current Attempt in Progress A contract has commercial substance when the risk, timing, or amount of the company's future cash flows is expected to change as a result of the contract. True O False 61 of 80 > - 71 NM TIL View Policies Current Attempt in Progress EPS may be reported either on the statement of financial position or the statement of income. True O False 68 of 80 - /1 View Policies Current Attempt in Progress QUE Ltd had the following activity during 2020: Proceeds from sale of long-term investments Gain on the sale of long-term investments Loss on the disposal of equipment ($0 proceeds from disposal) Proceeds from the issuance of preferred shares Repayment of long-term debt What was the cash flow from financing activities? $135,000 $168,000 $169,000 $152,000