I IILPILJI Problem #1 of 19 Which of the following should be subtracted from net income in calculating net cash flow from operating activities using the indirect method? a. A decrease in accounts receivable b. A gain on a sale of a building c. A loss on a sale of equipment d. An increase in accounts payable Problem #2 of 19 The following selected data are from a recent statement of cash flows: $ 35,000 (20,000) Net cash flow from operating activities Net cash flow used for investing activities Net cash flow used for financing activities Ending cash balance 60,000 100,000 8 10 11 12 What was the beginning cash balance? a. $25,000 b. $75,000 c. $65,000 d. $(25,000) Problem #3 of 19 Which of the following is not a cash flow element that would be found on the statement of cash flows? a. Net cash flow from operating activities ob. Ending cash balance c. Free cash flow d. Change in cash 10 11 12