Which of the following is characteristic of a financial statement? Oa. A statement of retained camnings reports the amount of cash received from operating activities and the amount of cush paid for dividends. Ob. A statement of carings reports the amounts of cash and expense on an accrual basis. Oc. A statement of cash flows explains the changes in cash from operating, investing, and financing activities. Od. A statement of financial position reports a company's net income at a specific date. Which of the following is not a use of the statement of cash flows? Oa. Aids in the prediction of future cash flow. Ob. Provides a measure of the future obligations of the company. Oc. Helps estimate the amount of funds that will be needed from creditors or shareholders. d. Provides insights into the quality and reliability of reported income