please answer the below

Which of the following is not an adjustment to net income when deriving cash from operating activities?

		Depreciation
		Change in investments
		Gains/losses from selling investments or PP&E
		Change in current assets

Please use the following information extracted from the financial statements of Fun, Inc., for 2010, 2009, and 2008.

	2010	2009
Net sales	$233,000	$204,000
Cost of sales	(124,000)	(110,000)
Selling and administrative expenses	(95,000)	(81,500)
Other income:
Interest	(3,700)	(3,050)
Other	100	1,175
Earnings before tax and extraordinary items	$ 10,400	$ 10,625
Provision for income tax	(4,800)	(4,740)
Earnings before extraordinary items	5,600	5,885
Extraordinary items		1,510
	$ 5,600	$ 7,395
Total assets	$202,000	$173,000

What is operating profit margin in 2010?

6.00%

2.88%

2.40%

4.95%

3.63%

Which of the following is incorrect about comprehensive income?

		It is reported as a separate component of shareholders equity
		Some firms prepare statements of comprehensive income
		It usually arises from complex transactions such as foreign currency translations adjustments.
		It is part of net income