6. Which of the following would not be found on the statement of cash flows? A) Cost flow from manufacturing activities. B) Cash flow from operating activities. C) Cash flow from investing activities. D) Cash flow from financing activities. 7. Which of the following is not considered to be a recordable transaction? A) Signing a contract to have an outside cleaning service clean offices nightly. B) Paying employees their wages. C) Selling stock to investors. D) Buying equipment and agreeing to pay a note payable and interest at the end of a 8. Which of the following properly describes the impact on the financial statements when company borrows $20,000 from a local bank? A) Net income increases $20,000. B) Assets decrease $20,000. C) Stockholders' equity increases $20,000. D) Liabilities increase $20,000.