chooose right answer only

Company ABC data: Land on the balance sheet as of 12/31/2020 = $600,000 and on the balance sheet as of 12/31/2021: $480,000; Acquisition of new land in 2021 for $100,000; Gain on disposal of land in 2021 of $80,000. Which of the following items does not appear in the 2021 statement of cash flows presented under the indirect method; Question options:

Operating activities: Adjustment- Gain on disposal: - $80,000

Investment deed: Receipt from sale of real estate: +$220,000

Investing activities: Receipts from sale of real estate: +$300,000

Investing activities: Disbursements for property acquisition: - $100,000

choose right answer only:

BC Inc has 20,000 common shares issued and outstanding as of January 1. On July 1, the company sold an additional 5,000 common shares for proceeds of $100,000. The net result for the year was $30,000. What would be the earnings per share? Question options:

none of the above

3.33

4

1.2

1 choose right answer only

On December 10, 2022, Vaisseau Inc. placed an order for the purchase of a new maintenance vessel from a German builder. The purchase price is $620,000 and will be paid by Vaisseau Inc. when it receives the vessel in March 2023. What is the impact of this order on the financial statements for fiscal year 2021: Question Options:

An increase in expenses and a decrease in equity

No impacts

An increase in assets and an increase in liabilities

An increase in assets and an increase in equity