Kevin Ltd's retained profits account had increased over the period by $38,000. During the period there was a $49,000 transfer to general reserve. If Kevin Ltd's Net Profit for the period had been $214,000, which of the following would be the correct amount of dividends paid for the period? a. 114,000 O b. 127,000 O c. 27,000 O d. 49,000 x e. 292,000 Which of the following items should be subtracted from Net Profit to determine cash flow from operating activities? a. Depreciation expense O b. Gain on sale C. Loss on sale of equipment O d. Decrease in interest payable e. Decrease in income tax payable X