Proceeds from life insurance carried by the company on key officers or employees is an example of a temporary difference.

Which of the following sections of the statement of cash flows includes the issuance of stock and the payment of cash dividends?

A) the investing activities section B) the financing activities section C) the operating activities section D) the non-cash investing and financing section

Molly has generated general business credits over the years that have not been utilized. The amounts generated and not utilized follow: 2013 $2,500 2014 7,500 2015 5,000 2016 4,000 In the current year, 2017, her business generates an additional $15,000 general business credit. In 2017, based on her tax liability before credits, she can utilize a general business credit of up to $20,000

. After utilizing the carryforwards and the current year credits, how much of the general business credit generated in 2017 is available for future years? a. $0. b. $1,000. c. $14,000. d. $15,000. e. None of the above.