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Which of the following happens as a result of selling $ 1 3 0 of merchandise to a customer for $ 2 0 0 cash

Which of the following happens as a result of selling $130 of merchandise to a customer for $200 cash in a state where the sales tax rate is 4%?
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Total assets increase by $78.
The cash flow from operating activities increases by $208.
All of these answer choices are correct.
Stockholders' equity increases by $70.
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