Tropical Tours reported revenue of $417.000 for its year ended December 31, 2021. Accounts receivable at December 31, 2020 and 2021 were $37,000 and $31700, respectively. Using the direct method for reporting cash flows from operating activities. Tropical Tours would report cash collected from customers of Multiple Choice $422 300 $411.700 $417.000 $454,000 Freda's Florist reported the following before tax income statement items for the year ended December 31, 2021 Operating income Income on discontinued operations $259,000 53,000 All income statement items are subject to a 25% income tax rate. In its 2021 income statement, Freda's separately stated income tax expense and total income tax expense would be Multiple Choice O $78,000 and $78,000, respectively O $64,750 and $78,000, respectively $78.000 and $64750, respectively. O $78,000 and $128,000, respectively, Rowdy's Restaurants cash flow ($ in millions) Cash received from: Customers Interest on investments Sale of land Sale of Rowdy's common stock Issuance of debt securities $3,600 320 220 840 3,200 Cash paid for: Interest on debt Income tax Debt principal reduction Purchase of equipment Purchase of inventory Dividends on common stock Operating expenses $ 420 200 2,700 6,400 2,200 Rowdy's would report net cash inflows (outflows) from financing activities in the amount of Multiple Choice O $11,340) million O $(580) million O O $780 million $1,340 million