Required: Answer the following Questions by marking the right answer(s) on the ANSWER SHEET. 5.1. For Boeing -airplanes manufacturer-, which of the following is not a cash flow from financing activities? A. Issuing shares in exchange for cash B. Buying shares of Coca-Cola C. Issuing long term debt D. Repaying amounts borrowed from banks 5.2. An income statement does not include which of the following? A. Operating expenses B. Cost of goods sold C Dividends D. Revenues 5.3 If management intentionally underestimates bad debt espense (i.e. management underestimates uncollectible accounts), then: A. Net income is overstated and net accounts receivable are understated B. Net income is overstated and net accounts receivable are overstated C. Net income is understated and net accounts receivable are understated D. Net income is understated and net accounts receivable are overstated 5.4. The calculation of cost of goods sold under the periodic system is A) beginning inventory + purchases - ending inventory B) beginning inventory + purchases C) beginning inventory + ending inventory - purchases. D) beginning inventory + ending inventory + purchases