10.00 points The first list below shows the financial statements normally included in a company's annual financial statements. The second list shows some amounts that often appear in those financial statements A company's typical financial statements include the following A. SFP B. Statement of comprehensive income-profit and loss section C. Statement of comprehensive income-other comprehensive income section D. Statement of cash flows E. Statement of changes in shareholders' equity Required Use the letters given in the first list to indicate the financial statement on which each item in the second list will appear. Some letters may be used more than once or not at all. The first item is completed for you as an example 1Net income B.D.E 2 Retained eamings (opening) S Cumulative translation gain or loss Dividends declared, unpaid at year-end 10. Investment property held-for-sale 1 Cumulative effect of change in accounting policy 12. Proceeds from issuance of common shares 3Unrealized gainslosses on hedge derivatives 4Deferred pension cost