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Problem 17-10 (IAA) Seawall Company provided the following data for the preparation of the statement of cash flows for the current year: Dividends declared and paid Cash flow from investing activities 800,000 Cash flow from financing activities (2,500,000) ( 800,000) December 31 January 1 Cash 2,100,000 1,200,000 Other assets 21,000,000 22,700,000 Liabilities 10,500,000 11,700,000 Share capital 2,000,000 2,000,000 10,600,000 10,200,000 Retained earnings What amount should be reported as cash flow from operating activities? a. 4,200,000 b. 2,400,000 c. 4,500,000 d. 5,400,000 ) otion for the