Cohen Company Experienced an Accounting Event That Affected Its Financial

Multiple Choice

Cohen Company experienced an accounting event that affected its financial statements as indicated below: $$\begin{array} { | c | c | c | c | c | c | c | c | c | c | c | } \hline \begin{array} { c } \text { Assets } \\+\end{array} & = & \begin{array} { c } \text { Liab. } \\\text { NA }\end{array} & + & \begin{array} { c } \text { Equity } \\+\end{array} & \begin{array} { c } \text { Rev } \\\text { NA }\end{array} & - & \begin{array} { c } \text { Exp } \\\text { NA }\end{array} & = & \begin{array} { c } \text { Net } \\\text { Inc. } \\\text { NA }\end{array} & \begin{array} { c } \text { Cash } \\\text { Flow } \\+ \text { FA }\end{array} \\\hline\end{array}$$ Which of the following accounting events could have caused these effects on Cohen's statements?

A) Paid a cash dividend.
B) Earned cash revenue.
C) Borrowed money from a bank.
D) Issued common stock.