Practice - Ch 13: Statement of Cash Flows Q 13.31: A public company, following IFRS, has opted to show any dividends or interest received in the investing activities of its statement of cash flows. During the current year, the business made loans to other companies in the amount of $300,000, collected principal repayments on these loans in the amount of $60,000, and collected interest on the loans in the amount of $13,000. On the statement of cash flows, the entry or entries that will appear in the investing activities will include a(n) Pe Ha decrease in cash of $300,000 and an increase of $73,000. Eas B decrease in cash of $73,000. Abd Que decrease in cash of $300,000 and an increase of $60,000, D increase in cash of $73,000. Study Prep financ compl flows