Samuel just received his tax refund cheque that is a result of his making an RRSP contribution. What is the most useful way for Sam to record this refund on financial statements? a. As income on his Statement of Cash Flows. b. As a reduction of the cost of his RRSP contribution on his Statement of Cash Flows. c. As a financial asset on his Statement of Net Worth. d. As a personal use asset on his Statement of Net Worth