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MinSeokYi on "Question 7 (AICPA RELEASED QUESTIONS 2013)"

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A company is preparing its year-end cash flow statement using the indirect method. During the year, the
following transactions occurred:

Dividends paid $300
Proceeds from the issuance of common stock 250
Borrowings under a line of credit 200
Proceeds from the issuance of convertible bonds 100
Proceeds from the sale of a building 150
What is the company's increase in cash flows provided by financing activities for the year?

a. $50
b. $150
c. $250
d. $550

Can someone explain this to me? (I might be understanding the question wrong)


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