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activities for the above transaction? Question 18: What was New England's cash balance at the end of the year? Question 19: What was Cowl's rate of return on assets for 2004? Question 20: Which of the following facts concerning plant assets should be disclosed in the summary of significant accounting policies? Question 21: In Trey's December 31, 2005 Balance Sheet, what amount should be reported as total current assets? Question 22: What amount should Paper report as net cash provided by operating activities in its Statement of Cash Flows for the year? Question 23: Which of the following should be disclosed in the summary of significant accounting policies? Question 24: Which of the following transactions is included in the operating activities section of a cash flow statement