Use the following information for questions 1 through 5. Harlan Mining Co. has recently decided to go public and has hired you as an independent CPA. One statement that the enterprise is anxious to have prepared is a statement of cash flows. 5. The net cash provided (used) by financing activities is a. $(180,000). b. $36,000. c. $(324,000). d. $144,000. 6. During 2015. Stout Inc. had the followinn artivitioe rolatad tn ite finnnnial annmatinn rue amount or net cash used in financing activities to appear in Stout's statement of cash flows for 2015 should be a. $1,990,000. b. $2,176,000. c. $2,536,000. d. $2,548,000. 7. Hager Company sold some of its plant assets during 2015. The original cost of the plant assets was $750,000 and the accumulated depreciation at date of sale was $700,000. The proceeds from the sale of the plant assets were $75,000. The information concerning the sale of the plant assets should be shown on Hager's statement of cash a. subtirect method) for the year ended December 31,2015 , as a(n) financing activities. investing activities. c. subtraction from net income of $25,000 and a $75,000 increase in cash flows from investing activities. d. addition of $75,000 to net income. An analysis of the machinery accounts of Noller Company for 2015 is as follows: watement of cash foncerning Neller's machinery accounts should be shown in Neller's a(n) a. subtraction from net income of $100,000 and a $200,000 decrease in cash flows from financing activities. b. addition to net income of $100,000 and a $200,000 decrease in cash flows from investing activities. c. $100,000 increase in cash flows from financing activities. d. $200,000 decrease in cash flows from investing activities. 9. Equipment which cost $213,000 and had accumulated depreciation of $114,000 was sold for $111,000. This transaction should be shown on the statement of cash flows (indirect method) as a(n) a. addition activities .000 and a $111,000 cash inflow from financing activities. W $12,000 and a $99,000 cash inflow from investing activities. d. addition to net income of $12,000 and a $99,000 cash inflow from financing activities