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16. Accounts receivable resulting from sales to customers amounted to $40,000 and $31.000 at the beginning and end of the year, respectively. Income reported on the income statement for the year was $120,000. Exclusive of the effect of other adjustments, the cash flows from operating activities to be reported on the statement of cash flows is a. $120,000. b. $129,000. c. $191,000. d. SI11.000 17. If accounts payable have increased during a period a. revenues on an accrual basis are less than revenues on a cash basis. b. expenses on an accrual basis are less than expenses on a cash basis. c. expenses on an accrual basis are the same as expenses on a cash basis. d. expenses on an accrual basis are greater than expenses on a cash basis. In calculating cash flows from operating activities using the indirect method, a gain on the sale of equipment a. added to net income. b. deducted from net income. c. ignored because it does not affect cash. d. reported supplementally as a non-cash investing and financing activity 19. Rogers Company reported net income of $35,000 for the year. During the year, accounts receivable increased by S7,000, accounts payable decreased by $3,000 and depreciation expense of $8,000 was recorded. Net cash provided by operating activities for the year is a $53,000 b. $47,000. c. $33,000 d. $37,000. 20. c Free cash flow is a. all cash in the bank b. cash from operations cash from financing, less cash used to purchase fixed assets to maintain productive capacity and cash used for dividends d. cash flow from operations, less cash used to purchase fixed assets to maintain productive capacity and cash used for dividends