Citrus Inc declared and paid cash dividends of $100,000 on common stock and $75,000 on preferred stock. How would these dividends be presented in Citrus' statement of cash flows?

a. As a $100,000 reduction in cash flows from investing activities
b. As a $175,000 reduction in cash flows from investing activities
c. As a $100,000 reduction in cash flows from financing activities
d. As a $175,000 reduction in cash flows from financing activities


D

Business

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Givenchy and Christian Dior's Dune fragrance are two of the luxury perfume brands that are sometimes diverted from authorized channels for sale at mass-retail outlets. This practice is referred to as:

A) barter. B) switch trading. C) gray market. D) offset. E) dumping.

Business

Ibarra Carpet traded cleaning equipment with a cost of $27,000 and accumulated depreciation of $5,250 for new equipment with a fair market value of $14,500 . Assuming the exchange lacks commercial substance, Ibarra should record the new equipment at

a. $14,750. b. $13,750. c. $14,500. d. $7,500.

Business

A check outstanding for two consecutive months will appear only on the first month's bank reconciliation

Indicate whether the statement is true or false

Business

Employees in a local government garbage collection unit believed that promotions were given only to those who belonged to the after-hours bowling team. This is an example of which of the following sources of conflict?

A) Personal differences B) Information deficiencies C) Role incompatibility D) Environmental stress

Business