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  In preparing its cash flow statement for the year ended December 31, Reve Co. collected the following data:
  Gain on sale of equipment   $ (6,000)
  Proceeds from sale of equipment   10,000
  Purchase of A.S., Inc. bonds (par value $200,000)   (180,000)
  Amortization of bond discount   2,000
  Dividends declared   (45,000)
  Dividends paid   (38,000)
  Proceeds from sale of Treasury stock (carrying amount $65,000)   75,000
  In its December 31, statement of cash flows, what amount should Reve report as net cash used in investing activities?
  a. $176,000
  b. $194,000
  c. $188,000
  d. $170,000
  Explanation
  Choice "d" is correct. Investing activities include acquisitions and sales of long-term assets or investment assets. Cash used equals $170,000 ($180,000 paid less $10,000 received from the sale of the equipment).
  高頓小編寄語:生命是以時間為單位的,浪費(fèi)別人的時間等于謀財害命,浪費(fèi)自己的時間,等于慢性自殺。