On January 1, 2012, Hanson Inc Would Hanson's January 1

Multiple Choice

On January 1, 2012, Hanson Inc would Hanson's January 1, 2013 purchase have on the company's consolidated cash flows for the year?

A) There would be no effect.
B) There would be a decrease in cash of $45,000 to the consolidated entity.
C) There would be a decrease in cash of $200,000 to the consolidated entity.
D) There would be a decrease in cash of $236,000 to the consolidated entity.