Question $5(3$ points$)$

Which of the following is part of Other Comprehensive Income $($OCI$)?$

Refund received from IRS

Marketing expense

Sales revenue

Pension and postretirement plans

Question $6(3$ points$)$

What steps a company takes if it uses the indirect method to calculate the net cash flow provided by operating activities?

$$ Adds depreciation and amortization expenses to net income

Adjusts comprehensive income

Subtract the loss on disposition of long$-$term assets

Add increases in current assets