Question 1 10 pts Which of the following is a sound reason for issuing a share dividend? (select the best answer) To maintain consistency in the dividend rate To decrease the company's share price To reinvest excess cash back into the business Both (i)maintaining the consistent dividend rate; and (ii) reinvesting excess cash back into the business are sound reasons for issuing a share dividend. Question 4 10 pts ABC Company Ltd reported sales of $400,000, cost of goods sold $160,000, and operating expenses, taxes, and interest amounting to $60,000. When ABC compared the current years' figures with those of the previous year, it became clear that accounts receivable increased by $20,000, inventory increased by $10,000, and accounts payable decreased by $14,000. There were no changes in prepaid expenses, nor were there any interest of taxes payable at the beginning or end of the year. Using only this information, how much was the operating cash flow for ABC Company for the year? $136,000 $164,000 $210,000 $224,000