26} Which external user of nancial information is able to demand the preparation of a specic nancial re; A] Creditor. B} Public. C} Tax department. 0} Customer. 2?} Calculate the cash available at the beginning of the day if cash at the end is $540, receipts from custon are $630 and payments to suppliers are $250. A] $920. B} $340. C} $150. D} $160. 20} Which statement is true? A] The statement of nancial position links two statements of comprehensive income. B} The statement of cash flows explains the changes between the statement of comprehensive income and the statement of nancial position. C} The statement of cash ows summarises the movements in the bank account over an accounting period D} None of the statements are true