The impact of a stock dividend on the Statement of Cash Flows is to: a. Increase cash flows from continuing operations b. Decrease cash flows from continuing operations c. All of the above d. None of the above A reconciliation with the change in cash balance reported on the Balance Sheet is r True or False What is the impact of a gain on the sale of land on the Statement of Cash Flows? a. Increase Retained Earnings b. Increase cash flows from financing activities c. Decrease cash flows from continuing operations d. No impact on cash flow When determining cash flows from operations, the indirect method begins with: . a. b. c. d. Retained Earnings Net Income Revenues and Expenses None of the above