The sale of land. A company has the following inventory information for the year: January 1 Beginning inventory = 100 units @ $10 The classification of dividends in the cash flow statement is dependent on whether the dividend is received or paid and which accounting standards the firm follow. B. Cash flows from financing activities include: A. Under U.S. GAAP, dividends received are classified as Financing Activities Financing activities would include any changes to long term liabilities (and short term notes payable from the bank) and equity accounts (common stock, paid in capital accounts, treasury stock, etc. Question 2. 2. C. Salaries paid. True False 2.In determining the cash flows from operating activities for the statement of cash flows by the indirect method, the depreciation expense for the period is added … Question: 1. 29. ). 1.If cash dividends of $135,000 were paid during the year and the company sold 1,000 shares of common stock at $30 per share, the statement of cash flows would report net cash flow from financing activities as $165,000. (TCO 5) Cash Flows From Financing Activities Include (Points : 6) Interest Received. If cash dividends of $135,000 were paid during the year and the company sold 1,000 shares of common stock at $30 per share, the statement of cash flows would report net cash flow from financing activities as $165,000. Cash flows from financing activities include: Multiple Choice Lending. D. Dividends paid. 34. 1. The sale of land. Dividends Received. Interest is due upon maturity of the loan. Cash flows from Financing activities: + cash received from long term liabilities – cash paid on long term liabilities + cash received from issuing stock – cash paid for dividends – cash paid to purchase treasury stock Net cash : : . Allen Inc. took out a 1-year, 8%, $100,000 loan on March 31, 2015. True Dividends Paid. 2. Interest Paid. Salaries paid. Lending. Dividends paid.