Employees of Richardson Co. worked the week ending December 31, but will not be paid until January. How will this transaction appear on the Richardsons December statement of cash flows?

An increase in cash in the operating activities section

A decrease in cash in the operating activities section

An increase in cash in the financing activities section

A decrease in cash in the financing activities section

Does not appear in the statement of cash flows

A receipt of cash dividends would appear in the statement of cash flows as:

An increase in cash in the operating activities section

A decrease in cash in the operating activities section

An increase in cash in the investing activities section

A decrease in cash in the investing activities section

An increase in cash in the financing activities section

A decrease in cash in the financing activities section

GrannyPants Co. had ending cash of $183,000. During the year, the company showed an increase in cash from operating activities of $72,000, a decrease in cash of $56,000 from investing activities, an increase in cash of $120,000 from financing activities, and $47,000 in the noncash investing and financing section. What is the beginning cash on the balance sheet for GrannyPants Co.?

$94,000

$47,000

$319,000

$136,000