Which of the Following Equations Represent the Relationship Between the Change

Multiple Choice

Which of the following equations represent the relationship between the change in Cash and cash equivalents (Cash) and the changes in Other Current Assets (OCA) , Current Liabilities (CL) , Noncurrent Assets (NCA) , Noncurrent Liabilities (NCL) , Capital Stock (CS) and Retained Earnings (RE) ?

A) ΔCash = ΔCL + ΔNCL − ΔOCA −ΔNCA + ΔCS + ΔRE
B) ΔCash = ΔOCA + ΔNCA −ΔCL −ΔNCL + ΔCS + ΔRE
C) ΔCash = ΔCL + ΔNCL − ΔOCA −ΔNCA - ΔCS - ΔRE
D) ΔCash = ΔOCA + ΔNCA −ΔCL −ΔNCL - ΔCS - ΔRE