5. Which of the following is least likely to appear in the "other revenues and expenses" (or "other items) section of the multiple-step income statement? Assume the company does not have discontinued operations or any "other comprehensive income" items. A. Impairment loss on goodwill B. Interest revenue C. Interest expense D. Research and development expenses E. Dividend revenue F. Gain on the sale of equipment 6. Assuming a company has a calendar year-end, which of the following would be the best description for the dateline in the heading of its statement of cash flows? A. For the year ended December 31, 2020 B. At December 31, 2020 1 7. Beginning from top to bottom, the most common order for presenting the three activity sections of the statement of cash flows is as follows: A. Investing activities, operating activities, financing activities B. Operating activities, investing activities, financing activities C. Financing activities, investing activities, operating activities D. Investment activities, financing activities, operating activities E. Operating activities, financing activities, investing activities F. Financing activities, operating activities, investing activities