These are the options;

• Additions to property, plant, and equipment
• Cash dividends paid
• Decrease in accounts payable
• Decrease in accounts receivable
• Decrease in accrued liabilities
• Decrease in income taxes payable
• Decrease in inventory
• Decrease in prepaid expenses
• Depreciation
• Gain on sale of equipment
• Gain on sale of investments
• Increase in accounts payable
• Increase in accounts receivable
• Increase in accrued liabilities
• Increase in income taxes payable
• Increase in inventory
• Increase in prepaid expenses
• Issuance of bonds payable
• Issuance of common stock
• Loan to subsidiaries
• Loss on sale of equipment
• Loss on sale of investments
• Proceeds from sale of equipment
• Proceeds from sale of long-term investments
• Retirement of bonds payable

• Net cash provided by financing activities
• Net cash provided by investing activities
• Net cash provided by operating activities
• Net cash used in financing activities
• Net cash used in investing activities
• Net cash used in operating activities

• Net decrease in cash and cash equivalents
• Net increase in cash and cash equivalents

Problem 15-14 (Algo) Prepare and Interpret a Statement of Cash Flows [LO15-1, LO15-2] A comparative balance sheet for Lomax Company containing data for the last two years is as follows: The following additional information is available about the company's activities during this year: a. The company declared and paid a cash dividend this year. b. Bonds with a principal balance of $397,000 were repaid during this year. c. Equipment was sold during this year for $78,500. The equipment had cost $164,000 and had $60,400 in accumulated depreciation on the date of sale. d. Long-term investments were sold during the year for $144,000. These investments had cost $65,300 when purchased several years ago. e. The subsidiaries did not repay any outstanding loans during the year. f. Lomax did not repurchase any of its own stock during the year. The company reported net income this year as follows: Requlred: Using the indirect method, prepare a statement of cash flows for this year. (Llst any deductlon In cesh outflows as negative amounts.) Requlred: Using the indirect method, prepare a statement of cash flows for this year. (Llst any deductlon In cash outflows as negative amounts.)