Which of the following statements are correct for Fiona Corporation's cash flow statement? (Check all that apply.) Sales revenue was $1.800,000 and accounts receivable decreased $40,000 during the year. The cash collected from customers equals $1.840,000. (There is no unearned revenue account.) A decrease in inventory is subtracted from net income because inventory purchases are less than cost of goods sold An increase in prepaid expenses would be subtracted from net income because the cash prepayments exceed the related expenses. The company purchases equipment using common stock. The equipment purchase is reported as a financing activity in the cash flow statement