Blair Madison Co. issues $2.8 million of new stock and pays $560,000 in cash dividends during the year. In addition, the company took advantage of falling interest rates to borrow $4.2 million in a new bond issue and paid off existing bonds with a face value of $5.6 million. The company bought 1,400 of another company's $1,000 bonds at a $280,000 premium. The net cash flow provided by financing activities is:

A. An outflow of $280,000.
B. An inflow of $1,400,000.
C. An outflow of $560,000.
D. An inflow of $840,000.


Answer: D

Business

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Under current GAAP, the rate of interest assigned to non-interest-bearing notes is

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