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| During the year ended December 31, 2012, a not-for-profit performing arts entity received the following donorrestricted contribution and investment income: Cash contribution of $100,000 to be permanently invested. Cash dividends and interest of $6,000 to be used for the acquisition of theater equipment. As a result of these cash receipts, the statement of cash flows for the year ended December 31, 2012, would report an increase of A. $106,000 from operating activities. B. $106,000 from financing activities. C. $6,000 from operating activities and an increase of $100,000 from fi nancing activities. D. $100,000 from operating activities and an increase of $6,000 from fi nancing activities. |
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