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Lopez Corp uses the indirect method to prepare its statement of cash flows

Refer to the following information for 2017: 1. Long-Term Notes Payable, beginning balance, $85,000 2. Long-Term Notes Payable, ending balance, $71,000 3. Common Stock, beginning balance, $3,100 4. Common Stock, ending balance, $27,000 5. Retained Earnings, beginning balance, $76,000 6. Retained Earnings, ending balance, $120,000 7. Treasury Stock, beginning balance, $5,200 8. Treasury Stock, ending balance, $10,100 9. No stock was retired. 10. No treasury stock was sold. 11. During 2016, the company repaid $37,000 of long-term notes payable. 12. During 2016, the company borrowed $51,000 on a new note payable. 13. Net income for the year was $54,000. 14. Assume all dividends declared during the year were paid. What is the net cash flow from financing activities? A) $19,000 B) $9,000 C) ($14,000 ) D) $23,000

Job specification questionnaires provide information on

(a) market value of job (b) knowledge and skills required of incumbent (c) tasks to be performed (d) personnel department's recommendations regarding job duties