____ 64. A building with a book value of $ 45,000 is sold for $50,000 cash. Using the indirect method, this transaction should be shown on the statement of cash flows as follows:

a.	an increase of $45,000 from investing activities
b.	an increase of $50,000 from investing activities and a deduction from net income of $5,000
c.	an increase of $50,000 from investing activities
d.	an increase of $45,000 from investing activities and an addition to net income of $5,000

____ 65. The numerator used to calculate accounts receivable turnover is

a.	total sales
b.	net sales
c.	accounts receivable at year-end
d.	average accounts receivable

____ 66. Which of the following listed below is generally the most useful in analyzing companies of different sizes

a.	comparative statements
b.	common-sized financial statements
c.	price-level accounting
d.	audit report

____ 67. The liability for a dividend is recorded on which of the following dates?

a.	the date of record
b.	the date of payment
c.	the date of announcement
d.	the date of declaration

____ 68. On the statement of cash flows, a $20,000 gain on the sale of fixed assets would be

a.	added to net income in converting the net income reported on the income statement to cash flows from operating activities
b.	deducted from net income in converting the net income reported on the income statement to cash flows from operating activities
c.	added to dividends declared in converting the dividends declared to the cash flows from financing activities related to dividends
d.	deducted from dividends declared in converting the dividends declared to the cash flows from financing activities related to dividends

____ 69. Which one of the following below should be added to net income in calculating net cash flow from operating activities using the indirect method?

a.	a gain on the sale of land
b.	a decrease in accounts payable
c.	an increase in accrued liabilities
d.	dividends paid on common stock

____ 70. The journal entry a company uses to record accrued vacation privileges for its employees at the end of the year is

a.	debit Vacation Pay Expense; credit Vacation Pay Payable
b.	debit Vacation Pay Payable; credit Vacation Pay Expense
c.	debit Salary Expense; credit Cash
d.	debit Salary Expense; credit Salaries Payable

I need help please.