the retained earnings account has a beginning balance of $321,975 and an ending balance of $356,413. net income is $40,251. which of the following statements is correct? multiple choice $5,813 would be subtracted when determining cash flows from financing activities. $40,251 would be added when determining cash flows from financing activities. $34,438 would be added when determining cash flows from financing activities. $321,975 would be added when determining cash flows from operating activities.