1. T F Unlike other financial statements, numbers presented on the statement of cash flows do not come directly from ending T-account balances found in a general ledger. 2. T F The statement of cash flows shows users how a company's management acquired and used cash during a period. 3. T F The presentation of a statement of cash flows is optional under U.S. GAAP. 4. T F The income statement and statement of cash flows connect the beginning and ending balance sheets of a period. 5. T F Cash equivalents include bank deposits and money orders. F Operating activities typically involve the day-to-day operations of a company. 6. T