USCPA ？過去問 Cash Flow Financing Activity

During the current year, Xan Inc. had the following activities related to its financial operations:

Payment for the early retirement of long-term bonds payable (carrying amount $370,000)	$375,000
Distribution of cash dividend declared in previous year to preferred shareholders	31,000
Carrying amount of convertible preferred stock in Xan, converted into common shares	60,000
Proceeds from sale of treasury stock (carrying amount at cost, $43,000)	50,000

In Xan's current year statement of cash flows, net cash used in financing operations should be

• $265,000
• $296,000
• $356,000
• $358,000

あれ、この問題、

Carrying amount of convertible preferred stock　は、 Non cash activity です！！！

なので、キャッシュフローは動きません。

Proceeds from sales of treasury stock は、financing activityなんだっけ？？

Treasury stock 関連はOperating activity だったような気もするんだが。

後確認します。