[The following information applies to the questions displayed below.] Nelson Company experienced the following transactions during Year 1, its first year in operation.  Acquired $12,000 cash by issuing common stock 
Provided $4,600 of services on account 
Paid $3,200 cash for operating expenses 
Collected $3,800 of cash from customers in partial settlement of its accounts receivable 
Paid a $200 cash dividend to stockholders 
What is the amount of net cash flows from operating activities that will be reported on the Year 1 statement of cash flows?

A. $600
B. $1,400
C. $1,200
D. $400


Answer: A

Business

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