Q4 Which of the following statement is FALSE? A. Nonoperating activities consist of various revenues and expenses and gains and losses that are unrelated to the company's main line of operations. B. For manufacturing company such as Toyota, interest revenue from notes receivable and marketable securities belongs to the Other Revenues and Gains section in the multi-step income statement. C. For manufacturing company such as Toyota, loss from the sale or abandonment of property, plant, and equipment belongs to the Other Expenses and Losses section in the multi-step income statement. D. Nonoperating activities section is NOT listed in the multi-step income statement. Q5 Which of the following statement is FALSE? A. For manufacturing company such as Toyota, dividend revenue from investments in capital stock belongs to the "Other Revenues and Gains section in the multi-step income statement. B. For manufacturing company such as Toyota, gain from the sale of property, plant, and equipment belongs to the "Other Revenues and Gains section in the multi-step income statement. C. Comprehensive income statement presents items that are included in the determination of net income. D. For manufacturing company such as Toyota, interest expense on notes and loans payable belongs to the Other Expenses and Losses section in the multi-step income statement