D Question 25 1 pts A company reported that its bonds with a par value of $50,000 and a carrying value of $57,000 are retired for $60,000 cash, resulting in a loss of $3,000. The amount to be reported under cash flows from financing activities is: $(3,000). $(60,000) $(57,000) O Zero. This is an operating activity Zero. This is an investing activity. D | Question 26 1 pts Analysis reveals that a company had a net decrease in cash of $4,000 for the current year. Net cash provided by operating activities was $18,000; net cash used in investing activities was $10,000 and net cash used in financing activities was $12,000. If the year-end cash balance is $21,000, the beginning cash balance was: $3,000. $7,000. $17,000. $25,000. O$39,000 D Question 27 1 pts The accountant for Robinson Company is preparing the company's statement of cash flows for the fiscal year just ended. The following information is available: Retained carnings balance at the beginning of the year Cash dividends declared for the year Proceeds from the sale of equipment Gain on the sale of equipment Cash dividends payable at the beginning of the year Cash dividends payable at the end of the year Net income for the year $156,000 S 46,000 S 81,000 S 7,000 S 18,000 S 40,000 S 92,000 What is the ending balance for retained earnings? $276,000. $202,000. $254,000. $248,000. $174,000. In preparing a company's statement of cash flows for the most recent year, the following information is available: S 14,000 $145,000 $126,000 $ 87,000 S 62,000 $ 96,000 S115,000 S 43,000 s 75,000 S 35,000 Loss on the sale of equipment Purchase of equipment Proceeds from the sale of equipment Repayment of outstanding bonds Purchase of treasury stock Issuance of common stock Purchase of land Increase in accounts receivable during the year Decrease in accounts payable during the year Payment of cash dividends Net cash flows from investing activities for the year were: $134,000 of net cash used by investing activities $134,000 of net cash provided by investing activities. $120,000 of net cash used by investing activities $252,000 of net cash used by investing activities. $221,000 of net cash provided by investing activities