37. Which one of the following would NOT be part of the Nonoperating section (other gains/losses) of the Income statement?

A.Extraordinary Items

B.Dividend Revenue

C.Realized Gain on Sale of Equipment

D.Interest Revenue

E.Unrealized Loss on Available for Sale Securities

39. When preparing a statement of cash flows (indirect method), which of the following is not an adjustment to reconcile net income to net cash provided by operating activities?

a. A change in dividends payable

b. A change in income taxes payable

c. A change in accrued expenses payable

d. A change in interest payable