___________________________________ equals net income for a period plus or minus the changes in shareholders' equity accounts other than from net income and transactions with owners

The Dulac Box plant works two 8-hour shifts each day. In the past, 500 cypress packing boxes were produced by the end of each day. The use of new technology has enabled them to increase productivity by 30%. Productivity is now approximately:

A) 32.5 boxes/hr. B) 40.6 boxes/hr. C) 62.5 boxes/hr. D) 81.25 boxes/hr. E) 300 boxes/hr.

According to some research, firms with higher dividend payouts are more like to

A) generate a tax-loss carry-forward. B) incur financial distress. C) hedge. D) under-report their hedging activities.