The statement of cash flows should help investors and creditors assess each of the following except the O A reasons for the difference between net income and net cash provided by operating activities. OB. cash investing and financing transactions during the period. OC.entity's ability to pay dividends. O D.entity's ability to generate future income. The acquisition of land by issuing common stock is O A. only reported if the statement of cash flows is prepared using the direct method. O B. a cash transaction and would be reported in the body of a statement of cash flows. OC. a noncash transaction which is not reported in the body of a statement of cash flows. D. a noncash transaction and would be reported in the body of a statement of cash flows. The effect of a stock dividend is to O A. increase the book value per share of common stock. O B. decrease total assets and stockholders' equity. O C. change the composition of stockholders' equity. D. decrease total assets and total liabilities