The following information is taken from the accounting records after current period operations and presented in random order. Accounts payable Service revenue Cash $9 38 25 Equipment 110 Common shares 200 Retained earnings (ending balance) ?? Dividends 15 Accounts receivable 4 Land 100 Office supplies 5 Utilities expense 2 Salary expense 18 Cash receipts: Collections from customers 30 Sale of equipment 15 Cash payments: Acquisition of land Dividends Issuance of shares to owners 90 To suppliers 50 15 5 8. Cash flow from financing activities is: A. $(85). B. $(55). C. $75. D. $(15). 9. The ending balance in Retained Earnings is: A. $35. B. $55. C. $75. D. $15