In Stretch Company, there was an increase in the land account during the year of $48,000. Analysis reveals that the change resulted form a cash sale of land at cost $110,000, and a cash purchase of land for $158,000. In the statement of cash flows, the change in the land account should be reported in the investment section:

	A.	only as a purchase of land $158,000.
	B.	as a net purchase of land, $48,000.
	C.	only as a sale of land $110,000.
	D.	as a purchase of land $158,000 and a sale of land $110,000.

Crush Company reports the following:

Inventory

Goods	End of Year	Beginning of Year
Inventory	$27,000	$42,000
Accounts Payable	$32,000	$12,000

If cost of goods sold for the year is $210,000, the amount of cash paid to suppliers is

A.

$205,000.

B.

$175,000.

C.

$215,000.

D.

$245,000.

Dino Company reported net income of $72,000 for the year. During the year, accounts receivable increased by $7,000, accounts payable decreased by $3,000 and depreciation expense of $5,000 was recorded. Net cash provided by operating activities for the year is

	A.	$87,000.
	B.	$67,000.
	C.	$72,000.
	D.	$71,000.