单选题 Determine the cash flow from investing given the following table:

A、 {{I}}Item{{/I}}
B、 {{I}}Amount{{/I}}
C、 Cash payment of dividends
D、 $30
E、 Sale of equipment
F、 $25
G、 Net income
H、 $25
I、 Purchase of land
J、 $15
K、 Increase in accounts payable
L、 $20
M、 Sale of preferred stock
N、 $25
O、 Increase in deferred taxes
P、 $5

【正确答案】 C

【答案解析】

{{I}}Item{{/I}}		{{I}}Amount{{/I}}
Cash payment of dividends	CFF	-$30
Sale of equipment	CFI	+$25
Net income	CFO	+$25
Purchase of land	CFI	-$15
Increase in accounts payable	CFO	+$20
Sale of preferred stock	CFF	+$25
Increase in deferred taxes	CFO	+$5

CFI=Sale of Equipment (+25) Purchase of Land (-15)=$10.