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Blacksmith disposes of assets with a carrying value of $21,000 for $30,000 on 7.3.X1. In the statement of cash flows using the indirect method for that year this will be reflected as: A. Cash flows from operating activities reconciliation: $(9,000); Cash-inflow: $30,000. B. Cash flows from operating activities reconciliation: $21,000; Cash-inflow: $30,000. C. Cash flows from operating activities reconciliation: $(21,000); Cash-inflow: $30,000. D. Cash flows from operating activities reconciliation: $9,000; Cash-inflow: $30,000. |