a. 5. Indicate which of the following statements is (are) correct. (Select as many as are appropriate.) Total assets less total liabilities should be equal to shareholders' equity. b. The statement of income is normally prepared before the statement of financial position. c. The declaration and payment of dividends would affect the statement of income, statement of changes in equity, and statement of cash flows. d. A company's cash balance at the end of an accounting period is found on both the statement of financial position and the statement of cash flows. If a company received a new bank loan, it would affect both the statement of financial position and the statement of cash flows. f. The statement of financial position is normally prepared before the statement of changes e. in equity. g. The issue of common shares would affect all four of the financial statements