Question 5 (1 point) Saved Which of the following would NOT appear in the equity section of a statement of financial position? O a) preferred shares b) accumulated other comprehensive income c) stock dividend distributable d) investment in affiliate Question 9 (1 point) When current debt is refinanced by the issue date of financial statements, it may generally be presented as NONCURRENT a) if the company follows IFRS. b) under either ASPE or IFRS. c) if the company follows ASPE. d) only if the company is a subsidiary. Question 3 (1 point) The operating cycle is the time between a) selling products to customers and the realization of cash. b) purchase of inventory and selling to customers. c) manufacture of products and receiving cash from customers. d) acquisition of assets for processing and the realization in cash or cash equivalents.