Year ending December 31	2021	2020	2019
Cash flow from operations	5,000	-5,000	-25,000
Cash flow from investing	-10,000	-25,000	-50,000
Cash flow from financing	35,000	75,000	150,000
Net change in cash	30,000	45,000	75,000
Cash, beginning of year	120,000	75,000	0
Cash, end of year	150,000	120,000	75,000
Profit (Loss) for the year	1,000	(8,000)	(35,000)

Cash flow from investing activities has become less negative (i.e. increased) in 2021. Which of the following transactions can cause investing cash flow to increase> a) disposal of long-lived assets b) borrowing from the bank c) lower depreciation expense d) purchasing long-lived assets e) receiving contributions from owners f) lower dividends Question 43 (1 point) Cash flow from financing activities has become less positive (i.e. decreased) in 2021. Which of the following transactions can cause financing cash flow to decrease? a) a higher income tax rate a b) paying down a bank loan c) disposal of long-lived assets d) purchase of long-lived assets e) increased depreciation expense