Answer:
Cash Inflow of $191,400
Explanation:
There are three types of activities in the cash flow statement which are described below:  
1. Operating activities: It includes those transactions which affect the working capital after net income. The increase in current assets and a decrease in current liabilities would be deducted whereas the decrease in current assets and an increase in current liabilities would be added.  
These changes in working capital would be adjusted. Moreover, the depreciation expense is added to the net income
2. Investing activities: It records those activities which include purchase and sale of the long term assets. The purchase is an outflow of cash whereas sale is an inflow of cash
3. Financing activities: It records those activities which affect the long term liability and shareholder equity balance. The issue of shares is an inflow of cash whereas redemption and dividend is an outflow of cash. 
In the given case, the sale proceed of equipment is consider in the investing activity i.e $191,400
 
        
             
        
        
        
Answer:
Dr Land $146,440
Cr Common stock (3,380 shares×$12 par value) $40,560
Cr Paid in Capital in excess of Par common stock $105,880
Explanation:
Arasota Company Journal entry
Dr Land $146,440
Cr Common stock (3,380 shares×$12 par value) $40,560
Cr Paid in Capital in excess of Par common stock $105,880
 
        
             
        
        
        
Answer:
The correct word for the blank space is: buffer.
Explanation:
The indirect strategy of providing messages is implemented when <em>bad news</em> must be provided. Details are mentioned first to give the final idea at the end. This strategy might not attract the audience interest at first being this the reason why a <em>buffer </em>must be included. Buffers are meaningful segments that incentivize the audience to pay attention to the message following an initial interesting fact.
 
        
             
        
        
        
The type of information the marketing team was using is referred to as the secondary data or information. The secondary data is a type of data which is gathered for other purposes and not the original one. The examples of this are internet, news, and books.