15. A statement of A) net income lden' equity incluades a column for cach of D) accumulated other comp escept 16. Comprehensive income includes all of the following A) investments by owners. B) unrealized holding gains C) losses on disposal of assets D) dividen disposal of anscoaailable-for-sale debe securities D) dividend revenue. reparing the statement of cash flows involves all of the ollowing except determining the A) cash provided by or used in investing and financing B) change in cash during the period C) Ana activities. lyzing comparative balance sheets to determine the changes in balance sheet D) the amount of working capital needed for the period. 18. Chani Industries report the following information: Net income Depreciation expense decrease in accounts payable $250,000 90,000 40,000 Chani A) $380,000. B) S300,000. C) $200,000 D) $120,000. should report cash provided by operating activities of Page 5