activities of a firm which require the spending of cash are known as: a. sources of cash. b. uses of cash. c. cash collections. d. cash receipts. e. cash on hand. b) uses of cash. the sources and uses of cash over a stated period of time are reflected on the: a. income statement. b. balance sheet. c. tax reconciliation statement. d. statement of cash flows. e. statement of operating position. d) statement of cash flows. a common-size income statement is an accounting statement that expresses all of a firm's expenses as percentage of: a. total assets. b. total equity. c. net income. d. taxable income. e. sales. e) sales.