5. Which financial statement presents the results of operations? A) Balance sheet. B) Statement of financial position. C) Income statement. D) Statement of cash flows. 6. Which of the following items would not be discussed in the management discussion and analysis? * A) Commitments for capital expenditures. B) The internal and external sources of liquidity. C) The market value of all assets. OD) A breakdown of sales increases into price and volume components