QUESTION $13$

Which of the following would be classified as an investing activity on a statement of cash flows

Cash recevied from dividends

Cash paid for interest

Cash received from the sale of land

Cash used to repay principal amounts borrowed

QUESTION $14$

Chen Corporation use the direct method of preparing a statement of cash flows. Based on the following

cash flows during $2012,$ what is the net inflow $($outflow$)$ from investing activities:

Cash receipts from issuance of stock

Cash received from customers

Dividends received on long$-$term investments

Cash paid for wages

Cash paid for insurance

Cash paid for dividends

Cash paid to purchase a building

Loan made to another company

$($ $$10,000$

$($$$30,000)$

$($$$40,000)$

$($$$43,000)$