Using the information for the Melville Corporation, calculate the cash flow from operating activities. Accounts payable increase $12,000
Accounts receivable increase 4,000
Accrued liabilities decrease 5,000
Amortization expense 7,000
Cash balance, January 1 22,000
Cash balance, December 31 23,000
Cash paid as dividends 31,000
Cash paid to purchase land 90,000
Cash paid to retire bonds payable at par 60,000
Cash received from issuance of common stock 37,000
Cash received from sale of equipment 19,000
Depreciation expense 29,000
Gain on sale of equipment 4,000
Inventory decrease 13,000
Net income 80,000
Prepaid expenses increase 2,000

Required:
a. Use a negative sign with answer to show cash outflow from (used by) operating activities.
b. Using the information for the Melville Corporation above, calculate the cash flow from financing activities.

i. Cash flow from operating activities

Net Income                                                          $80,000

Net profit before Taxation                                 $80,000

Depreciation                                                        $29,000

Amortization expenses                                       $7,000

Gain on sale of Equipment                                -$4,000

Net Profit before working capital changes     $112,000

Accounts payable Increase                                 $12,000

Inventory Decreases                                            $13,000

Prepaid Expenses Increase                                -$2,000

Accounts receivables Increase                          -$4,000

Accrued Liabilities decrease                              -$5,000

Net Cash flow from operating activities           $126,000

ii. Cash flow from financing activities

Cash paid as dividend                                        -$31,000

Cash paid to retire bonds                                   -$60,000

cash received from issuance of common stock $37,000

Cash flow used in financing activities              -$54,000

ans.

heterothermic organisms include those organisms that can switch between homeothermic (having body temperature higher than environment) and poikilothermic (having variation in internal body temperature) strategies.

some migratory birds show heterothermy as they decrease their metabolic rate during cold nights to keep their body temperature low. drop in metabolic rate allows increase in production efficiency of birds that reduces the internal body temperature to make it equal to external cold temperature during cold nights.

thus, the correct answer is 'birds allow their temperature drop in order to increase their production efficiency.'

there's 11 people for the 1st position. then, no matter who gets it, there's only 10 left for the second, and then 9 left for the third. 11 x 10 x 9 = 990.   the answer is there are 990 different ways the positions can be filled by these applicants