Martinez SA engaged in the following cash transactions during 2019: Sale of land and building Purchase of treasure shares $191,000 40,000 Purchase of land 37,000 Payment of cash dividends 95,000 Purchase of equipment 53,000 Issuance of ordinary shares 147,000 Retirement of bonds 100,000 Compute the net cash provided (used) by investing activities. Exercise 3 Multiple choice questions - Choose one right answer (15 points) 1) The category "trade receivables" includes a. advances to officers and employees. b. income tax refunds receivable. c. claims against insurance companies for casualties sustained. Copd. None of these answer choices are correct. of the Middle East, 2020 2) Under IFRS, which of the following is not permitted for accounting for material amounts of uncollectable accounts receivable? a. Percentage of receivables, allowance method b. Percentage of sales, allowance method c. Direct write-off method d. All of these answer choices are acceptable under IFRS 3) Which of the following is considered cash? a. Certificates of deposit (CDs) b. Money orders c. Money market savings certificates d. Postdated checks