Answer:
It will report 225,000
Explanation:
In the cash flow statment we focus on the cash received or used during the year. This is regardless of the gain or loss. When it was adquire the cash flow show use of cash for 75,000. Now, the land is sold. The company receive 225,000 cash. This amount is posted in the cash flow statement, as cash generated for investing activities.
<u>Resuming:</u>
On cash flow, you have to follow the money, not the gain or loss. If there is no cash receipt or disbursement, then you will not post anything.
COIs stands for Conflicts of Interests. COIs occur when there are two or more interest of contradiction due to any activity in an institution or organization. FDA has regulations for the COIs in clinical research. The FDA regulations governing disclosure of individual COIs require disclosure of Significant Financial Interests that would effect the funding.