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CF, Inc. is a Hong Kong company and reported the following financial information for 2018: Revenue and net income were HK$800,000 and HK$190,000, respectively. The

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CF, Inc. is a Hong Kong company and reported the following financial information for 2018: Revenue and net income were HK$800,000 and HK$190,000, respectively. The company purchased no investments, had only one long-term note payable transaction and one share capital transaction during the year. CF, Inc. Comparative Balance Sheets 31 December 2018, 2017 (In thousands, Hong Kong Dollar) Assets 2018 2017 Current: Cash 56 22 10886 Accounts Receivable Inventory Non-Current: Long-term Investment PPE, net 108 458 896 158 376 830 Total Liabilities Current: Accounts Payable Unearned Revenue Salary Payable Non-Current: Long-term Note Payable 138 108 96 76 Shareholders' Equity Ordinary Shares Retained Earnings Total 482 896 830 Compute the proceeds from the sale of long-term investment in Compute the amount of new borrowing on long-term note payable in Compute the issuance of ordinary shares in Compute the payment of dividends in

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