Net Sales		78,812
Cost of Goods Sold		51,422
Net Property and Equipment		24,637
Selling, General and Administrative Exp		16,597
Long-Term Debt		14,724
Inventory		11,057
Accounts Payable		7,497
Capital Stock		5,427
Retained Earnings		4,032
Income Tax Expense		3,082
Dividends		2,322
Other Long-Term Liabilities		2,042
Cash		1,929
Interest Payable		46
Depreciation Expense		1,627
Salaries Payable		1,428
Accounts Receivable, net		2,000
Unearned Revenue		1,337
Prepaid Insurance		895
Interest Expense		699
Income Taxes Payable		526
Sales Taxes Payable		396

If the income tax expense was cut in half from what is given above, the calculation of return on assets/investments would:

Go up

Go down

Stay the same

Dividends go in which section of the cash flow statement?

Operating

Investing

Financing

Equity