Part II - Multiple Choice (please circle the letter of the appropriate answer) (2 Points Each). 11. The Statement of Cash Flows does not include which of the following sections: a. Operating b. Profitability C. Investing d. Financing e. All of the above f. None of the above 12. We use a three-stage process to determine cash provided or used by financing activities. Which of the following is not one of the three stages? a. Identify changes in financing-related accounts. b. Adjust for non-cash revenues and expenses. c. Explain these changes using reconstruction analysis. d. Report their cash flow effects. e. All of the above f. None of the above 13. The building blocks of financial analysis does not include which of the following: a Liquidity and efficiency b. Solvency c. Management Oversight. d. Profitability e. Market Prospects. f. All of the above B. None of the above