The Following Information Was Extracted from the Records of Ustinof $\bullet$

question 25

Multiple Choice

The following information was extracted from the records of Ustinof Limited:
$\bullet$ Opening balance of Equipment: $360 000
$\bullet$ Closing balance of Equipment: $400 000
$\bullet$ Cost of new Equipment: $80 000
$\bullet$ Proceeds from disposal of Equipment: $6000 (Cost $40 000; Carrying amount $10000)
The total cash flows from investing activities is equal to:

• A) $40 000 cash outflow;
• B) $74 000 cash outflow;
• C) $76 000 cash outflow;
• D) $80 000 cash outflow.

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Definitions:

Cattell

Raymond Cattell was a psychologist known for his work on personality theory and psychometrics, including the development of several personality tests.

Cattell

Refers to Raymond Cattell, a psychologist known for his work in personality, factor analysis, and the development of several personality assessments.

Freud

Sigmund Freud, an Austrian neurologist and the founder of psychoanalysis, a method for treating psychopathology through dialogue.

Heredity

The passing on of physical or mental characteristics genetically from one generation to another.