if cash receipt from customers is $450,000. and cash paid for suppliers is $200,000, for operating expenses $140,000 and for tax is $30,000. in addition, the gain proceeds from sale of an equipment is $ 20,000. the net cash flows from operating activities is

a. $ 110,000

b. $ 80,000

c. $100,000

d. $ 140,000

net income of $250,000 and paid dividends to common stockholders of $50,000 in 2010. The weighted average number of shares outstanding in 2010 was 50,000 shares. the Corporation's common stock is selling for $30 per share on the New York Stock Exchange. the Corporation's dividends payout ratio for 2010 is

a. 20%

b. $ 5

c. 12.5%

d. 25%

Please please, I don't have enough time, help me