46. When preparing the statement of cash flows using the indirect method, which of the following is added to net income to determine cash flows from operations?

A) unrealized losses from trading securities B) bond premium amortization C) payments to suppliers D) receipts from customers

47. Which of the following questions would NOT be answered by the annual cash flow statement?

A) what was cash used for during the year B) where did cash come from during the year C) what was the change in the cash balance during the year D) how did cash expenditures benefit the firm during the year