Multiple Select Question

Select all that apply

Which of the following statements are true regarding the statement of cash flows? $($Check all that apply.$)$

Payment of cash dividends on common stock is an investing activity, and the activity is a use of cash.

Cash received from the sale of common stock is a inancing activity, and the activity is a source of cash.

Net income from the income statement is the starting point for determining cash provided or used by operating activities.

The increase in accounts receivable for the year is a source of cash and is shown as a financing activity.

Cash paid for the purchase of buildings or equipment is an investing activity, and the activity is a use of cash.