4 Which of the following is a limitation of the statement of financial position? OA Compute rates of return. OB. Valuation of items at historical cost. OC Assess future cash flows. O D. Evaluate capital structure. Question 6 Which of the following statements is a limitation of the income statement? Help assess the risk or uncertainty of achieving future cash flows. Evaluate the past performance of the enterprise. OA. OB. OC. Provide a basis for predicting future performance. OD. Income measurement involves judgment