登录之后可查看解析

C is corrent and is calculated by taking cash flows from operations of $400,000 and deducting the depreciation of equipment and amortization of the patent, which are expenses that do not result in cash outflows ($400,000 – $190,000 – $5,000 = $205,000).
A is incorrect because it is calculated by adding dividends paid.
B is incorrect because it is calculated by also deducting dividends paid, which is incorrect because dividends paid are included in cash flows from financing activities. Also, it is a cash outflow.
D is incorrect because it is calculated by adding depreciation and amortization to cash provided from operating activities.