5) Which of the following items would not appear in a statement of cash flows?

A) All of the items would appear on a statement of cash flows.

B) Income tax paid.

C) Interest paid.

D) Depreciation expense.

6) Reliance on the statement of cash flows by the investment community has increased because:

A) lenders can use the statement of cash flows to ascertain management efficiency and the ability of the entity to generate cash flow.

B) of the relative difficulty in manipulating the statement of cash flows compared with manipulating the income statement.

C) all of the options are correct.

D) the comparison of profit or loss to the cash flow from operating activities can highlight how an entity is managing its working capital requirements.