97. Which of the following increases cash?

a. depreciation expense

b. the declaration of a cash dividend

c. borrowing money by issuing a six-month note

d. acquisition of treasury stock

101.

Which of the following should be shown on a statement of cashflows under the financing activities section?

a. the proceeds from the sale of a building

b. the purchase of a long-term investment in the common stock ofanother company

c. the issuance of a long-term note to acquire land

d. the payment of cash to retire a long-term note

125.

Production and sales estimates for June are as follows:

Estimated inventory (units), June 1	20,000
Desired inventory (units), June 30	19,000
Expected sales volume (units):
Area X	7,000
Area Y	4,000
Area Z	5,500
Unit sales price	$20

The number of units expected to be manufactured in June is

a.12,500

b.13,500

c.11,000

d.15,500

126.

The Cardinal Company had a finished goods inventory of 55,000units on January 1. Its projected sales for the next four monthswere: January - 200,000 units; February - 180,000 units; March -210,000 units; and April - 230,000 units. The Cardinal Companywishes to maintain a desired ending finished goods inventory of 20%of the following month's sales.

What is the budgeted units of production for January?

a.236,000

b.200,000

c.219,000

d.181,000

134.

Which of the following should be added to net income incalculating net cash flow from operating activities using theindirect method?

a .a decrease in accounts payable

b. dividends paid on common stock

c. an increase in accrued liabilities

d. a gain on the sale of land