Codger Limited acquired a $40\%$ investment in Lodger Limited for $$50000.$ Lodger declared and paid a dividend of $$10000.$ Codger Limited does not prepare consolidated financial statements. The appropriate entry for the investor to record this dividend is: a$.$ DR Cash $$4000$ CR Investment in associate $$4000$ b$.$ DR Dividends payable $$4000$ CR Cash $$4000$ c$.$ DR Cash $$4000$ CR Dividend revenue $$4000$ d$.$ DR Investment in associate $$4000$ CR Dividend revenue $$4000.$ The following are regarded as factors indicating the existence of significant influence over another entity: I II III IV representation on the board of directors Yes Yes Yes Yes participation in decisions about dividends No Yes Yes Yes interchange of managerial personnel No No No Yes ability to control the investee$$s operating policies No Yes No No a$.$ I. b$.$ II$.$ c$.$ III. d$.$ IV$.$ According to AASB $107/$IAS $7$ Statement of Cash Flows, which of the following items does NOT fall within the definition of cash? a$.$ Bank notes and coins. b$.$ Non$-$bank bills that are readily convertible to cash. c$.$ Deposits on the short$-$term money market with a term of less than $3$ months. d$.$ Accounts receivable. During the financial year, Cresswell Limited had a cost of sales amounting to $$260000.$ Opening and ending balances of related accounts were: Opening balance Closing balance Inventories $$46000$ $$55000$ Accounts Payable $$18000$ $$26000$ A discount of $$2000$ for prompt payment was received. The amount of cash paid for goods purchased during the year was: a$.$ $$259000.$ b$.$ $$263000.$ c$.$ $$275000.$ d$.$ $$279000.$