All Classifications on the Balance Sheet Have a General Relationship

All classifications on the Balance Sheet have a general relationship with sections identified on the Statement of Cash Flows.Indicate which relationships are correctly identified in the table below. $$\begin{array} { | c | c | c | } \hline \# & \begin{array} { c } \text { Classification on the } \\\text { Balance Sheet }\end{array} & \begin{array} { c } \text { Section on Statement of } \\\text { Cash Flows }\end{array} \\\hline \text { I } & \text { Bonds Payable } & \text { Financing } \\\hline \text { II } & \text { Equipment } & \text { Operating } \\\hline \text { III } & \text { Common Stock } & \text { Financing } \\\hline \text { N } & \text { Accounts Payable } & \text { Operating } \\\hline \text { V } & \text { Accounts Receivable } & \text { Operating } \\\hline\end{array}$$

A) IV,V.
B) I,II,III.
C) I,III,IV,V.