10. Which of the following statements is correct? a) Interest expenses of a firm are included on the income statement whereas interest income is not included on the income statement b) Accounts receivable on the current assets section of the balance sheet are considered an operating asset rather than a financial asset c) Marketable securities on the current assets section of the balance sheet are considered a financial asset rather than an operating asset d) Common stock dividends are a legal obligation of a firm and must be paid to shareholders provided that the company has positive net income for that year e) None of the above statements is correct