Suppose Company X purchased 10,000 common shares at a price of $15 per share on March 1, 2013. On Nov. 30, the company received cash dividend of $10,000 from stock they purchased. Under US GAAP, what would be the impact of this investment and dividend on the statement of cash flows of 2013 using the direct method? The $150,000 would be shown as a decrease in the funds in the Investing Section but the $10,000 would be shown as an increase in the Operating Section. The $150,000 would be shown as a decrease in the funds in the Investing Section but the $10,000 would be shown as a decrease in the Operating Section. The $150,000 would be netted against the $10,000 dividend received and only $140,000 would be shown as a decrease in the Investing Section. No impact on the Operating Section. The $150,000 would be shown as a decrease in the funds in the Investing Section. No impact on the Operating Section.

Suppose Company X purchased 10,000 common shares at a price of \$15 per share on March 1, 2013. On Nov. 30, the company received cash dividend of $10,000 from stock they purchased. Under US GAAP, what would be the impact of this investment and dividend on the statement of cash flows of 2013 using the direct method? The $150,000 would be shown as a decrease in the funds in the Investing Section but the $10,000 would be shown as an increase in the Operating Section. The $150,000 would be shown as a decrease in the funds in the Investing Section but the $10,000 would be shown as a decrease in the Operating Section. The $150,000 would be netted against the $10,000 dividend received and only $140,000 would be shown as a decrease in the Investing Section. No impact on the Operating Section. The $150,000 would be shown as a decrease in the funds in the Investing Section. No impact on the Operating