In accounting for amortized cost financial assets, entries are made for each of the following except the

$($A$)$ acquisition.

$($B$)$ receipt of interest revenue.

$($C$)$ sale.

$($D$)$ adjustment to fair value at each reporting date.

The statement of cash flows

$($A$)$ must be prepared daily.

$($B$)$ summarizes the operating, financing, and investing activities of an entity.

$($C$)$ is another name for the income statement.

$($D$)$ is a special section of the income statement.