Which of the following financial statements is a point in time statement? a. Balance sheet b. Statement of cash flows c. Statement of retained earnings d. Income statement 5. 6. Which of the following is a business event that is not considered a recordable transaction? a. A company pays an employee for work performed. b. A customer purchases a service. c. A company receives a product previously ordered d. A customer inquires about the availability of a service 7. To determine the balance of a particular account, one should refer to the a. b. c. d. general ledger chart of accounts.. source documents. book of original entry