71. Cash receipts from interest and dividends are classified as 
A. investing activities.
B. operating activities.
C. either financing or investing activities.
D. financing activities.

72. The order of presentation of activities on the statement of cash flows is 
A. operating, investing, and financing.
B. operating, financing, and investing.
C. financing, operating, and investing.
D. financing, investing, and operating.

73. Financing activities involve 
A. lending money.
B. acquiring investments.
C. issuing debt.
D. acquiring long-lived assets.

74. Investing activities include 
A. collecting cash on loans made.
B. obtaining cash from creditors.
C. obtaining capital from owners.
D. repaying money previously borrowed.

75. Cash receipts from interest and dividends are classified as 
A. financing activities
B. operating activities.
C. investing activities.
D. either financing or investing activities.

76. Depreciation on factory equipment would be reported in the statement of cash flows prepared by the indirect method in 
A. the cash flows from financing activities section
B. the cash flows from investing activities section
C. a separate schedule
D. the cash flows from operating activities section

77. Which of the following should be added to net income in calculating net cash flow from operating activities using the indirect method? 
A. an increase in inventory
B. a decrease in accounts payable
C. preferred dividends declared and paid
D. a decrease in accounts receivable

78. Which of the following should be deducted from net income in calculating net cash flow from operating activities using the indirect method? 
A. depreciation expense
B. amortization of premium on bonds payable
C. a loss on the sale of equipment
D. dividends declared and paid

79. Which of the following below increases cash? 
A. depreciation expense
B. acquisition of treasury stock
C. borrowing money by issuing a six-month note
D. the declaration of a cash dividend

80. Which one of the following below would not be classified as an operating activity? 
A. interest expense
B. income taxes
C. payment of dividends
D. selling expenses