单选题 Juniper Corp. has the following transactions in 2005. Juniper' s equipment with a book value of $ 55000 was sold for $ 85000 cash. A parcel of land was purchased for $100000 worth of Juniper common stock. ABC company paid Juniper preferred dividends of $ 40000. Juniper declared and paid a $100000 cash dividend. Using the indirect method, what is cash flow from financing (CFF) for Juniper for 2005?

A、

A. $ 60000.
B、

B. $100000.
C、

C. $15000.

【正确答案】 B

【答案解析】The only item involving cash flow from financing (CFF) was the payment of a cash dividend by Juniper. The sale of equipment affects cash flow from investing (CFI) , the purchase of land has no effect on cash, and the preferred dividends received are cash flow from operations.