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Which one of the following is not a key linkage among the four primary financial

ID: 2464735 • Letter: W

Question

Which one of the following is not a key linkage among the four primary financial statements?

The expenses in the income statement link to the total liability balance.

The statement of cash flows links to ending cash in the balance sheet.

The statement of stockholders’ equity links to ending equity in the balance sheet.

The income statement links to the ending retained earnings in the statement of stockholders’ equity.

A.

The expenses in the income statement link to the total liability balance.

B.

The statement of cash flows links to ending cash in the balance sheet.

C.

The statement of stockholders’ equity links to ending equity in the balance sheet.

D.

The income statement links to the ending retained earnings in the statement of stockholders’ equity.

Explanation / Answer

The Answer is "A"

The expenses in the income statement link to the total liability balance

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