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CDE6. Identify with a / which of the following are not assets: a. DVD Player b. Accounts Receivable c. Accounts Payable d. Grooming Fees Earned The Accounting Equation Expanded CDE7. Which of the following statements are false? a. Revenue provides only outward flows of cash. b. Revenue is a subdivision of assets. C. Revenue provides an inward flow of cash and/ or accounts receivable. d. Expenses are part of total assets. Preparing Financial Statements CDE8. Indicate whether the following items would appear on the income statement (IS), statement of owner's equity (OE), or balance sheet (BS): a Tutoring Fees Earned b. Office Equipment C. Accounts Receivable