1. Entity J uses US GAAP and uses the direct method for operating activities in its statement of cash flows. For the following item, indicate on which financial statement, it would appear: Other revenues and gains

- Multi-step income statement

- Classified balance sheet

- Retained earnings statement

- Statement of cash flows

- Not on any financial statement

2. Entity H uses US GAAP and uses the direct method for operating activities in its statement of cash flows. For the following item, indicate on which financial statement, it would appear: Cash used to purchase new equipment

- Multi-step income statement

- Classified balance sheet

- Retained earnings statement

- Statement of cash flows

- Not on any financial statement

3. Entity H uses US GAAP and uses the direct method for operating activities in its statement of cash flows. For the following item, indicate on which financial statement, it would appear: Employee satisfaction.

- Multi-step income statement

- Classified balance sheet

- Retained earnings statement

- Statement of cash flows

- Not on any financial statement

4. Entity H uses US GAAP and uses the direct method for operating activities in its statement of cash flows. For the following item, indicate on which financial statement, it would appear: Accounts receivable (net)

- Multi-step income statement

- Classified balance sheet

- Retained earnings statement

- Statement of cash flows

- Not on any financial statement