9. ABC Company had the following income statement on 31.12.2020 Deprecation Net Profit OMR 20000 OMR 180000 The following accounts decreased during 2020: Accounts receivable OMR 27000 Inventory OMR12000 Rent payable OMR19000 Machinery OMR 15000 The following accounts increased during 2020: Notes receivable OMR 16000 Account payable OMR 13000 Bonds payable OMR 30000 What is the cash flows from operating activities? A. 217000 OMR B. 149000 OMR C. 145000 OMR D. NONE OF THESE 10. ABC Co. had the following activities in 2020 :Issuance of common stock 68000 Payment of dividends 64000 Issuance of bonds payable 25000 Sale of long Term Assets 24000 Bank loan rep 23000 Purchase of equipment 53000 Purchase of available-for-sale securities 43000 Purchase of treasury stock 15000 Prepare the cash flows from Financing A. 9000 OMR minus B. 4000 OMR Plus C. 7000 OMR D. None of the options C