During 2016, Boogle reported net income of $785 million and net cash inflow from operating activities of $1,196 million. During 2015, Boogle's net income was $563 million and net cash inflow from operations was $1,237 million. Which of the following is incorrect about the quality of income ratios? The ratio in both years shows the company's ability to generate positive cash flow from its operating activities o Boogle's quality of income ratios indicate poor performance because net income is less than cash flow O In 2015 the ratio was 2.2 and in 2016 it was 15. O The ratio in 2015 was better than the ratio in 2016. QUESTION 16 Katie Company had 40,000 shares of $2 par value common stock outstanding prior to a 40% common stock dividend declaration and distribution. The market value of the common stock on the declaration date was $10. Which of the following statements incorrectly describes the effect of recording the common stock dividend? O Total stockholders' equity remained the same O Additional paid-in capital remained the same O Retained earnings decreased $32,000 O Additional paid-in capital increased $128,000