All classifications on the balance sheet have a general relationship with sections identified on the statement of cash flows. Indicate which relationships are correctly identified in the table below.

$\backslash$table$[[$Number$,\backslash$table$[[$Classification on the$],[$Balance Sheet$]],\backslash$table$[[$Section on Statement$],[$of Cash Flows$]]],[$I$,$Bonds Payable,Financing$],[$II$,$Equipment,Operating$],[$III$,$Common Stock,Financing$],[$IV$,$Accounts Payable,Operating$],[$V$,$Accounts Receivable,Operating$]]$

Multiple Choice

$$ I,III,$IV,V$

$$ I, II$,$ III, IV$,$ V

$$ IV$,$ V