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Indicate the section (operating activities, investing activities, financing activities, or none) in which each of the following would be reported on the statement of cash flows prepared by the indirect method:
(a) Gain on sale of fixed assets
(b) Net income
(c) Retirement of long-term debt
(d) Sale of capital stock
(e) Distribution of stock dividends
(f) Payment of cash dividends
(g) Purchase of fixed assets
(h) Sale of fixed assets
(i) Receipt of interest revenue
(j) Payment of interest expense
Operations Chart
A chart depicting right- and left-hand motions.
Right-Hand/Left-Hand Chart
A visual tool used to analyze the workflow and ergonomics in tasks, indicating actions done by the right and left hands to improve efficiency and reduce fatigue.
Idle Time
Periods when resources, such as machinery or employees, are available but not in use due to a lack of work or inefficient scheduling.
Kanbans
Signaling systems used in just-in-time (JIT) production processes to regulate the flow of materials between different stages of production.
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