The Following Information Should Be Used According to the Provisions

question 10

Multiple Choice

The following information should be used according to the provisions of GAAP (Statement of Cash flows) and using the following data.
$\begin{array}{lr}\text { Net income } & \$ 80,000 \\\text { Amortization of goodwill } & 2,000 \\\text { Decrease in accounts receivable } & 2,000 \\\text { Increase in inventory } & 3,000 \\\text { Purchase of marketable securities } & 13,000 \\\text { Sale of land for } \$ 10,000 \text { gain } & 11,000 \\\text { Depreciation expense } & 4,000 \\\text { Repayment of debt } & 8,000 \\\text { Payment of dividend } & 3,000 \\\text { Interest payment } & 2,000\end{array}$


-What is change in cash?

• A)$81,000
• B)$72,000
• C)$71,000
• D)$62,000

---

Definitions:

Light Pollution

Excessive, misdirected, or intrusive artificial light that can have adverse effects on human health, wildlife, and the ability to observe stars.

Milky Way

The Milky Way is the galaxy that contains our Solar System, characterized by its milky luminescence, which is a band of light formed from stars that cannot be individually distinguished by the naked eye.

Spiral Arm

Regions of stars that extend from the center of spiral galaxies outward, appearing as swirling and prominent features structured around a galactic core.

Water Grabbing

The practice of large-scale acquisition or control of water resources by corporations, governments, or individuals, often at the expense of local communities and ecosystems.