A corporation's articles of incorporation and bylaws must be filed with the appropriate state

What form must be filed with the Securities and Exchange Commission (SEC) by nonreporting and unseasoned issuers?

A. Form S-1. B. Form 10-K. C. Form 8-K. D. Form S-3.

The following comparative consolidated trial balances apply to Pembina Company and its subsidiary Scranton Company (80% interest) for the fiscal year ended 12/31/18:

12/31/17 12/31/18 Cash $ 145,000 $ 419,000 Trading Securities Portfolio (at market) 160,000 175,000 Accounts Receivable 440,000 384,000 Inventories 525,000 542,000 Land 130,000 105,000 Plant, Property, and Equipment 660,000 680,000 Accumulated Depreciation (145,000) (188,000) Goodwill 60,000 60,000 Current Liabilities (474,000) (502,000) Long-Term Notes Payable (450,000) (450,000) Deferred Taxes (35,000) (33,000) NCI (161,000) (199,800) Paid-In Capital (660,000) (660,000) Retained Earnings (195,000) (332,200) $ --- $ --- The following events occurred during the year: a) No trading securities were sold nor were any investments added to the portfolio. b) Sold land, book value $25,000, for $80,000 . c) Purchased equipment with a cost of $50,000 to replace equipment, book value $13,000, that was sold for $10,000 . d) Dividends declared and paid: Pembina $50,000; Scranton $40,000 . e) Consolidated net income: $234,000 . Required: Prepare the consolidated statement of cash flows for the year ended December 31, 2018, for Pembina and its subsidiary.