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29) Which of the following sections of the statement of cash flows include activities that affecet Net Income on the income statement? (Assume the indirect method is used.) A) the financing section B) the investing section C) the operating section D) the non-cash investing and financing section 30) Avatar Company uses the indirect method to prepare the statement of cash flows. Refer to the following section of the comparative balance sheet: Avatar Company Comparative Balance Sheet December 31, 2014 and 2013 2014 2013 Increase/decrease $(2,000) 1,000 84,00090,000(6,000) Accounts Payable Accrued Liabilities $4,000 $6,000 1,000 Long-Term Notes Payable84, Total liabilities $90,000 $97,000 How will the change in Accounts Payable be shown on the statement of cash flows? A) as a deduction from investing cash flows C) as a deduction from Net Income B) as an addition to operating cash flows D) as an addition to Net Income 31) Which of the following is the base amount when performing vertical analysis of a balance sheet? A) total assets C) net income B) total cash and cash equivalents D) gross profit 32) A corporation has 2,000 shares, 10% preferred stock of S50 par, and 600 shares of common stock outstanding. The net income for the year is $250,000. Calculate eamings per share. A) $50 B) $42 C) $125 D) $40 33) The issue of Common Stock for cash will be shown as a: A) negative cash flow in the investing section of the statement of cash flows B) negative cash flow in the financing section of the statement of cash flows C) positive cash flow in the investing section of the statement of cash flows. D) positive cash flow in the financing section of the statement of cash flows. 34) Which of the following sections of the statement of cash flows include activities that increase and decrease long-term liabilities and stockholders' equity? A) the investing section B) the non-cash investing and financing section C) the financing section D) the operating section 35) Which of the following sections from the statement of cash flows include the cash paid for the purchase of Treasury Stock? A) the operating section B) the investing section C) the financing section D) the non-cash investing and financing