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During the year, the Abbot Company had the following changes in account balances: 1) The Accumulated Depreciation account had a beginning balance of $25,000 and an ending balance of $35,000. The increase was due to depreciation expense.2) The long-term Notes Payable account had a beginning balance of $40,000 and an ending balance of $15,000. The decrease was due to repayment of debt.3) The Accounts Receivable account had a beginning balance of $60,000 and an ending balance of $50,000.4) The Equipment account had a beginning balance of $25,000 and an ending balance of $92,500. The increase was due to the purchase of equipment for cash.5) The long term investments account (marketable securities) had a beginning balance of $18,000 and an ending balance of $12,500. The decrease was due to the sale of investments at cost.6) The amount of cash dividends declared and paid during the year was $22,000.7) The interest payable account had a beginning balance of $2,250 and an ending balance of $1,250.If the net cash flow from operating activities was $12,000, the net cash flow from investing activities was ($24,000) and the net change in cash was $24,000, what was the net cash flow from financing activities?
REBT
Rational Emotive Behavior Therapy, a type of cognitive-behavioral therapy that focuses on altering irrational beliefs to change emotional and behavioral reactions.
ABC Model
A cognitive-behavioral framework that outlines the relationship between Antecedents, Behaviors, and Consequences in understanding human behavior.
LFT
Liver function tests, which are blood tests used to assess the health and performance of the liver by measuring levels of liver enzymes, proteins, and bilirubin.
REBT
Rational Emotive Behavior Therapy (REBT) is a form of cognitive-behavioral therapy (CBT) that focuses on identifying irrational beliefs, challenging these beliefs, and replacing them with more rational and adaptive thoughts.
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