The statement of cash flows for Seoasx Company for 2004 and 2005 is as follows: 2004 2005 Net inpome $189 $170 Adjuutments to reconcile net income to nct cash provided by opersting activitics Depreciation and amortization 201 14 (20) 173 Deferred income taces Restruoturing charges 80 90 30 20 (30) So 10 30 494 313 Acoounts receivable Current liabilities Cash flow from operations Sale of equipment Purchase of equipment Cash flow from investing 200 300 (130) (120) 70 180 Dividends Long-term debt Cash flow from financing (120) (130) (440) (440) (560) (70) MC9.2. Which of the following statements is correc?? A. Inventory was a use of cash for Georgex in 2005. B. Current liabilities increased in 2005, C. Georgey has a net outflow of cash in 2005. D. Restructuring charges were a use of cash for Georgey in 2004. MC9.3. Which of the following statements is correc? A Restructuring is a major use of cash for Seoraey B. Accounts receivable increased in 2005. C. Depreciation is a major source of cash for Georgey D. Major use of cash for paying long-term debt resulted in decreased leverage. 8 Focus