8. When preparing the statement of cash flow, a change in the balance of bond payable would affect* (3 Points) The financing section of the statement O Both the financing and the investing sections of the statement O The investing section of the statement O Both, the operating and the investing sections of the statement The operating section of the statement 9. "Accumulated other comprehensive income" is: * (2 points) An account that might increase or decrease net income An account that only accumulates gains O An account that might increase or decrease comprehensive income An account that might accumulates losses or gains O An account that only accumulates losses