Which of the following items could appear in a company’s cash flow statement?
(1) Surplus on revaluation of non-current assets. (2)  roceeds of issue of shares. (3)  roposed 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