41) The statement of cash flows reports: A) Assets, liabilities, and equity B) Revenues, gains, expenses, and losses. C) Equity, net income, and dividends. D) Cash inflows and cash outflows for an accounting period. E) Changes in equity 42) Accounting is an information and measurement system that does all of the following except A) Identifies business activities. B) Helps people make better decisions. C) Communicates business activities. D) Eliminates the need for interpreting financial data. E) Records business activities