Which of the following items could appear in a company’s cash flow statement? (1) Surplus on revaluation of non-current assets. (2) Proceeds of issue of shares. (3) Proposed dividend. (4) Bad debts written off. (5) Dividends received. A (1), (2) and (5) only B (2), (3), (4), (5) only C (2) and (5) only D (3) and (4) only
C |