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. $ 60000.
B. $100000.
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.