During 2014, the Cash Flows Related to Global Data, Inc

question 67

Multiple Choice

During 2014, the cash flows related to Global Data, Inc.'s lending and borrowing activities are summarized as follows:
$\begin{array} { | l | r | } \hline \text { Cash lent to borrowers } & \$ 132,600 \\\hline \text { Payment to retire bonds payable } & \$ 367,500 \\\hline \text { Proceeds from borrowing at bank (note payable) } & \$ 220,500 \\\hline \text { Interest received from borrowers } & \$ 31,500 \\\hline \text { Interest payments made on bonds payable } & \$ 42,000 \\\hline\end{array}$

-If interest receivable was $6,300 at 31 December 2013, and is $10,500 at the end of 2014, interest revenue reported in Global Data's income statement for 2014 must have been:

• A) $16,800
• B) $21,000.
• C) $35,700.
• D) Some other amount.

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