Listed below are several terms and phrases associated with income statement presentation and the statement of cash flows. (Select the item that matches the descriptions given.) Items a. b d. e. Description An other comprehensive income item. Starts with net income and works backwards to convert to cash. c. Reports the cash effects of each operating activity directly on the statement. Correction of a material error of a prior period. Related to the external financing of the company. f. Associates tax with income statement item. g Total nonowner change in equity. h. Related to the transactions entering into the determination of net income. i. Related to the acquisition and disposition of long-term assets. j. Required disclosure for publicly traded corporation. A component of an entity. 1. Directly related to principal revenue-generating activities. k