Which of the following items would not usually be included in the operating section of a retailing business' cash flow statement? a. Cash received from customers b. Purchase of a new manufacturing machine- c. Wages paid- d. Advertising paid e. Inventory purchases paid from cash- + Which of the following is correct concerning depreciation? a. In early years, Straight Line Accelerated depreciation- Which of the following items is not reported in the statement of changes in equity? a. Increase of borrowing of the year. - b. Distribution of the year. ~ c. Net profit of the year.' d. Increase of share capital of the year. e. The opening and closing balance of equity