Question 12 (1 point) A statement of cash flows prepared under the INDIRECT method adds and subtracts certain items to the base number. Decreases in unearned revenues would be shown as an addition to sales. an addition to net income. a deduction from sales. a deduction from net income. Question 13 (1 point) When a company disposes of a discontinued operation (segment), the transaction should be included in the income statement as a gain or loss on disposal, and reported as other comprehensive income. a prior period adjustment. a bulk sale of plant assets included in income from continuing operations. an amount after continuing operations