The Cash Flow Statement explains the changes in the Balance Sheet accounts. Each account on the Balance sheet is presented in one of the sections of the Cash Flow Statement. Which of the following relationships are correct?

#	Classification on the Balance	Section on Statement of
I	Cash Dividends Paid	Financing
II	Equipment	Investing
III	Common Stock	Financing
IV	Notes Receivable	Operating
V	Accounts Receivable	Operating

Multiple Choice

• IV, V.

• I, II, III, V.

• A) I, III, IV, V.

• I, II, III, IV, V.