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When a company issues common stock in exchange for cash, this is considered: O A financing cash inflow (increase) O A financing cash outflow (decrease) O An investing cash outflow (decrease) O An investing cash inflow (increase) When preparing the statement of cash flows under the indirect method, a decrease in accounts payable is reported as: O A positive adjustment in the financing section A positive adjustment to net income in the operating section O A negative adjustment to net income in the operating section O A negative adjustment in the financing section When preparing the statement of cash flows, a cash sale of equipment is reported as: O A positive adjustment to net income in the operating section O A cash inflow in the investing section O A cash outflow in the investing section O A negative adjustment to net income in the operating section Which of the following options relates to the financing section of a Statement of Cash Flows? O Changes in salaries payable O Payment of dividends O Changes in plant assets. O Changes in accounts payable Assume May Co. is preparing the operating section using the indirect method. May Co. reported net income of $200,000 for the year and also had the following items: Decrease in accounts receivable: $5,000 Decrease in accounts payable: $9,000 Depreciation expense: $21,000 What is May Co.'s net cash flow from operating activities? O $225,000 O $193,000 O $235,000 O $217,000