Which of the following is an example of accrual accounting?

Group of answer choices

When a sale is recorded on the company's books by increasing cash and increasing revenue.

When a cash payment for the purchase of land is shown on the company's statement of cash flows.

When a cash purchase of inventory is recorded as an exchange of one asset for another.

When the company's statement of cash flows is increased by the receipt of cash.

When a sale on account is recorded on the company's income statement.