21. CSO: 1A1d LOS: 1A1e
　　During the year, Deltech Inc. acquired a long-term productive asset for $5,000 and also borrowed $10,000 from a local bank. These transactions should be reported on Deltech’s Statement of Cash Flows asa. Outflows for Investing Activities, $5,000; Inflows from Financial Activities, $10,000.
　　b. Inflows from Investing Activities, $10,000; Outflows for Financing Activities, $5,000.
　　c. Outflows for Operating Activities, $5,000; Inflows from Financing Activities, $10,000.
　　d. Outflows for Financing Activities, $5,000; Inflows from Investing Activities, $10,000.
　　22. CSO: 1A1d LOS: 1A1e
　　Atwater Company has recorded the following payments for the current period.
　　Purchase Trillium stock $300,000
　　Dividends paid to Atwater shareholders 200,000Repurchase of Atwater Company stock 400,000The amount to be shown in the Investing Activities Section of Atwater’s Cash Flow Statement should bea. $300,000.
　　b. $500,000.
　　c. $700,000.
　　d. $900,000.
　　23. CSO: 1A1d LOS: 1A1e
　　Carlson Company has the following payments recorded for the current period.
　　Dividends paid to Carlson shareholders $150,000Interest paid on bank loan 250,000
　　Purchase of equipment 350,000
　　The total amount of the above items to be shown in the Operating Activities Section of Carlson’s Cash Flow Statement should bea. $150,000.
　　b. $250,000.
　　c. $350,000.
　　d. $750,000.
　　24. CSO: 1A1d LOS: 1A1e
　　Barber Company has recorded the following payments for the current period.
　　Interest paid on bank loan $300,000
　　Dividends paid to Barber shareholders 200,000Repurchase of Barber Company stock 400,000The amount to be shown in the Financing Activities Section of Barber’s Cash Flow Statement should bea. $300,000.
　　b. $500,000.
　　c. $600,000.
　　d. $900,000.
　　25. CSO: 1A1d LOS: 1A1e
　　Selected financial information for Kristina Company for the year just ended is shown below.
　　Net income $2,000,000
　　Increase in accounts receivable 300,000
　　Decrease in inventory 100,000
　　Increase in accounts payable 200,000
　　Depreciation expense 400,000
　　Gain on the sale of available-for-sale securities 700,000Cash received from the issue of common stock 800,000Cash paid for dividends 80,000
　　Cash paid for the acquisition of land 1,500,000Cash received from the sale of available-for-sale 2,800,000securities
　　Kristina’s cash flow from financing activities for the year isa. $(80,000).
　　b. $720,000.
　　c. $800,000.
　　d. $3,520,000.