29 Based on a 105% increase in cost of goods sold when sales were $12 million in 2013, what would be the 2014 sales pro-forma? O $1.25 million $1.26 million o $2.07 million O $2.46 million NEXT > BOOKMARK CLEAR 30 What does the statement of cash flows report? The results of expenses over a period of time O Cash transactions not reflected on the balance sheet and income statement O All transactions of gains or losses over a period of time Transactions and events that impact cash over a period of time