Question 25 The account Gain (Loss) on Investments should be included on the: income statement as other revenue (expense). balance sheet as an adjustment to the asset account. balance sheet as an adjustment to stockholders' equity. statement of retained earnings. Question 26 On the statement of cash flows, the cash flows from investing activities section would include: payments for dividends. payments for retirement of bonds payable. receipts from the issuance of capital stock receipts from the sale of investments