If a firm's net profit margin is 8.0% and its total asset turnover is 1.0 times, its return on assets is: 3.0% 4.8% 5.4% 6.0% 8.0% None of the values in this list are correct. In the Statement of Cash Flows, an increase in accounts receivable would be recorded as: A cash flow from operating activities. A cash flow from investing activities. A cash flow from financing activities. This item is not a cash flow. This item would not be recorded on the statement of cash flows