QUESTION 13 Select the situation below that would cause an increase in shareholders' equity. The payment of a dividend. 4 The purchase of office equipment paid for by issuing a note payable. O The sale of inventory at a profit O O The payment of a loan. Collection of an accounts receivable. QUESTION 14 What yields the largest value? O the present value of an annuity of $1 O the present value of a single sum of $1 the future value of an annuity of $1 O the future value of a single sum of $1 QUESTION 13 Select the situation below that would cause an increase in shareholders' equity. The payment of a dividend. 4 The purchase of office equipment paid for by issuing a note payable. O The sale of inventory at a profit O O The payment of a loan. Collection of an accounts receivable. QUESTION 14 What yields the largest value? O the present value of an annuity of $1 O the present value of a single sum of $1 the future value of an annuity of $1 O the future value of a single sum of $1