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