Which of the following items could appear in a company’s cash flow statement ?
1. Surplus on revaluation of fixed assets.
2. Proceeds from issue of debentures.
3. Proposed dividend.
4. Bad debts written off.
5. Dividend received.
A. 1, 2 and 5 only
B. 2, 3, 4 and 5 only
C. 2 and 5 only