Please help and explain!

Choose the correct statement about the statement of cash flows (SCF).(Abbreviations: IS-Income statement: BS balance sheet.) unlike the IS and BS, the SCF cannot be prepared by transferring balances from the adjusted trial balance O the preparation of the SCF involves creation of new accounts not on the IS or BS there are four categories of cash flows on the SCF all three statements (IS, BS, SCF) primarily reflect the accrual basis of accounting most of the information on the SCF is also on the IS You are almost finished preparing your firm's full direct method SCF. But after completing the first two steps in the format free approach that you learned in class, there remain two accounts whose change for the period hasn't been explained. These are: (1) Common stock increased $4,000; and (2) Treasury stock increased $4,000. Choose the correct reporting for the SCF. O F: (8,000) O no reporting needed because the F cash flows cancel each other F: 4,000; F: (4,000) :4,000; l:(4,000 F: 4.000::(4.000 There are 5 items to consider at year-end:_Change in accounts receivable for the year_ Dividends received for the yearRent expense for the yearDividends paid for the year ncome tax payments for the year. How many are operating cash flows? 03 0 5