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18. Which of the following occurs when accrued interest is accrued on a note payable, at yearend? a. Interest is accrued for the number of days the note is outstanding in the subsequent period. b. Interest is accrued for the number of days the note is outstanding in the current period. c. Interest is accrued for the total life of the note. d. None of the above. Net Income $40,000 Depreciation $15,000 expense Payment of $1,000 dividends Increase in accounts $3,000 receivable Increase in accounts $9,000 payable Acquisition of $25,000 equipment Sale of treasury stock $6,000 Payment of long- $13,000 term debt $11,000 the $42,000 Collection of long- term notes receivable Proceeds from sale of land Loss on sale of land $10,000 Decrease in $6,000 inventories 19. Under the indirect method, net cash provided by operating activities is: A) $94,000 B) $97,000 C) $77,000 D) $71,000 20. Under the indirect method, net cash provided by (used for) investing activities would be: A) $94,000 B) $71,000 C) $28,000 D) $(97,000) 21. Under the indirect method, net cash provided by (used for) financing activities would be: A) $5,000 B) $1,000 C) $(8,000) D) $94,000