​Jim is haggling with a car dealer over the sale price of a used car.When he entered the store he was the only customer.During the negotiations,a second customer walks in and is interested in that particular car.At this point

A) ​Jim has a better chance of having his offer accepted,since the seller does not have any outside offers
B) Jim has lower chances of having his offer accepted,since the seller has more outside offers
C) The disagreement value for the seller has increased
D) ​This should not impact Jim's chances of having his offer accepted

In accordance with AASB 107/IAS 7 Statement of Cash Flows, investing and financing transactions that do not require the use of cash or cash equivalents should be:

A) excluded from a statement of cash flows.
B) presented in a statement of cash flows before operating, investing and financing activities.
C) presented in a statement of cash flows after the operating, investing and financing activities.
D) presented in a statement of cash flows after operating activities and before investing and financing activities.