35 32 B6 37 When does a prior period adjustment appear on a statement of retained earnings? when an error was discovered in the current year and corrected in a prior year when there has been a change in accounting principles in the current year when an error occurred in a prior year and was corrected in the current year nowhere on the statement of retained earnings B 38 C 89 D 90 91 33 92 A 93 "Current portion of long-term debt" goes where on the financial statements? Income statement in other gains and losses balance sheet in current assets C balance sheet in current liabilities D balance sheet in long-term debt B 94 95 96 -97 34 98 99 100 301 The statement of cash flows is a financial statement that provides information for A a particular point in time B a period of time either a point in time or a period of time, as management directs D investors, but it is not a financial statement 102