Which of the following statements is correct:

	A.	A cash dividend is an operating activity cash outflow
	B.	Cash paid to repurchase treasury stock is an investing activity cash outflow
	C.	Purchase of a patent is an investing activity cash outflow
	D.	Cash paid to acquire stock in another company is a financing activity cash outflow

Which of the following is not a measure of short-term liquidity?

	A.	Accounts Receivable Turnover
	B.	Current Ratio
	C.	Interest rate coverage ratio
	D.	Operating cash flow to current liabilities