22 Which of the following disclosures is required for a change from sum-of-the-years-digits to straight-line? Oa. The cumulative effect on prior years, net of tax, in the current retained earnings statement Ob. Restatement of prior years' income statements Oc. All of these are required. d. Re-computation of current and future years' depreciation QUESTION 23 The primary purpose of the statement of cash flows is to provide information a, about the operating, investing, and financing activities of an entity during a period. b. about the cash receipts and cash payments of an entity during a period. c. that is useful in assessing cash flow prospects. d. about the entity's ability to meet its obligations, its ability to pay dividends, and its needs for external financing