Cash flows from investing do not include cash flows from : Borrowing.
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Explanation:</u></h3>
The cash flows either inward or outward of any company refers to the Cash flow from investing activities. The long term usage of cash will be considered under this. The investing activities includes the following such as purchasing a fixed asset, selling a fixed asset. These assets includes any property, plants, equipment,etc.
The cash flows are associated with the generation or spending of amount in the investing activities. This is a section that is included in the cash flow statement of an organisation. Thus, the cash flows for investing activities will not include the cash flows from Borrowing. 
 
        
                    
             
        
        
        
Answer:
Option B- $63510 is the correct option.
Explanation:
Remember that:
Net Working Capital = Current Assets - Current Liabilities
Current assets includes receivables, cash and inventory, and current liabilities include accounts payable, short term notes payable and accrued taxes.
Putting value of current assets and current liabilities, we have:
Net Working Capital = ($47,199+$63,781+$21,461) - ($51,369+$11,417+$6145)
Net Working Capital = $132,441 - $68931 = $63,510
So the option B is the correct option.
 
        
             
        
        
        
Answer:
D. Both A and B
That is bill of sale and financial statements.
Explanation:
Bill of sale is a document that is used to transfer ownership of goods and services to another person.
Financial statement shows activity and a business's financial position at a given point in time.
When selling the business to Simon, Lois will provide him the financial statements and bill of sale.
 
        
                    
             
        
        
        
Tobacco ensured the long-term success of Jamestown.
        
                    
             
        
        
        
Answer:
C
Explanation:
more foreign currency, and so buys fewer foreign goods.