Holders of common stock must be aware of possible restrictions on common dividends when preferred stock is:

Question 39 options:

	Noncumulative
	Cumulative
	Convertible
	Callable

Question 40 (1.25 points)

If ABC Company raised capital by issuing (selling bonds) where would it appear on the cash flow statement and would cash flow increase or decrease:

Question 40 options:

	Cash flow from operations, cash flow increase
	Cash flow from investing, cash flow decrease
	Cash flow from financing, cash flow increase
	Cash flow from financing, cash flow decrease