Which of the following statements is not applicable to capital markets? A. This market makes provision for the wealth of savers to be put to long-term productive use. B. Long-term debt is obtainable from this market. C. Commercial banks are major suppliers of funds in this market. D. The Johannesburg Securities Exchange is a large primary capital market in South Africa. Which financial statement is expected to show the increase or decrease to the retained earnings of a company? A. Statement of Comprehensive Income B. Statement of Financial Position C. Statement of Changes in Equity D. Statement of Cash Flows