please help with part a and b, thank you in advance!

MC Qu. 26 Which of the following statements about GAAP requires every company to report a statement of cash O The statement of cash flows is contained in the notes to the financial statements O The statement of cash flows is needed because the income statement and balance sheet do not provide adequate information about the changes in cash. O The statement of cash flows provides information about how each major type of business activity causes a company's cash to change. You did not receive full credit for th MC Qu. 31 Which of the following statements is... is c O Accrual-based net income can be manipulated because it is based on estimates Accout boued net nc they are generated by internal transactions and do not involve external parties