B. Financing activities. OC. Revenue. OD. Net income. Question 3 2 pts 3. How many of the following statements regarding the concepts underlying the financial statements are true? . A company buys land for $5 million in 2010. The land is now worth $15 million. The company will report the value of the land at $5 million on the current balance sheet. The personal assets of the owner of Don't Fence Me In, Inc. are reported in a special section of the company's balance sheet. All companies report the results of their operations to the nearest $1. A. None B. One OC. Two OD. Three