The following selected account balances are taken from the records of Cooper Corporation for the past two years.

December 31

2018 2017

Equipment $750 $400

Accumulated depreciation 160 225

Land 92 50

Bonds payable 30 50

Common stock 120 100

Additional paid in capital 400 320

Retained earnings 825 675

Other information available for 2018:

Net income for the year was $200.

Depreciation expense on plant and equipment was $70.

Equipment with an original cost of $200 and Accum. Dep. of $135 was sold at a gain of $5.

No land was sold during the year.

Both new equipment and land were purchased during the year.

Bonds payable were retired

Common stock was issued for cash.

Cash dividends were declared and paid.

How much cash did Cooper Corp. receive from the sale of equipment?

Select one:

a. 60

b. None of the above

c. 195

d. 70

e. 135

What is Cooper Corp's net increase (decrease) in cash from investing activities?

Select one:

a. 18

b. None of the above

c. (397)

d. (480)

e. (522)

What is Cooper Corp's net increase (decrease) in cash from financing activities?

Select one:

a. 50

b. None of the above

c. 30

d. (50)

e. (80)