Q28: Which one of the following changes during a year will increase cash flow from assets but not affect the operating cash flow? A. Increase in depreciation B. Increase in accounts receivable C. Increase in accounts payable D. Decrease in cost of goods sold E. Increase in sales Q29: Six months ago, Benders Gym repurchased $140,000 of its common stock. The company pays regular dividends totaling $18,500 per quarter. What is the amount of the cash flow to stockholders for the past year if 1,200 new shares were issued and sold for $38 a share? A. -$10,000 B. -$20,400 C. $28,500 D. $74,000 E. $168,400 Q30: Dixie's sales for the year were $1,678,000. Cost of goods sold, administrative and selling expenses, and depreciation expenses were $1,141,000, $304,000, and $143,000, respectively. In addition, the company had an interest expense of $74,000 and a tax rate of 34 percent. What is the operating cash flow for the year? A. $227,560 B. $271,420 C. $223,330 D. $285,400 E. $217,700