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Pugh Stump Rail Supply Inc. had the following transactions during 2015:
Purchased a $200,000 warehouse with $50,000 cash and a $150,000 mortgage from a bank.
Raised $100,000 from selling new shares of stock to investors. The cash was used to buy land to grow tulips.
Sold an old building for $50,000 (and suffered a loss on sale of $5,000) and used the cash to buy a new truck.
What is the net impact of these transactions on Pugh's Cash from Financing Activities during 2015?
$150,000
$250,000
$300,000
$100,000
$350,000
Vermeer's has equipment that cost $40,000 and that has been depreciated $29,000. Record the disposal under the following assumptions.
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