Which of the following identities is FALSE?

A) Cash Flow to Creditors = Interest Expense - Net New Borrowing from Creditors
B) Net New Borrowing = Ending Long-term Liabilities - Beginning Long-Term Liabilities
C) Cash Flow to Owners = Dividends + Net New Borrowing from Owners
D) Net New Borrowing from Owners = Change in Equity

Answer: C
Explanation: C) Cash Flow to Owners = Dividends - Net New Borrowing from Owners

Business

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To assign numerical value to each questionnaire, a researcher decides to use a four-digit code. There are probably how many questionnaires in the data set?

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Business