QUESTION 37 Cash investments by stockholders are listed on which of the following statements? Statement of retained earnings and income statement. Income statement only. Retained earnings only. Statement of retained earnings and statement of cash flows. Statement of cash flows only. QUESTION 38 Which internal control principle prescribes the use of pre-numbered printed checks? Technological controls. Maintain adequate records. Perform regular and independent reviews. Establish responsibilities. Divide responsibility for related transactions