A. Review the FASB Codification and determine the specific codification citation that a company would reference for:1. Initial measurement of stock options.2. How stock dividends/splits in the current year affect the presentation of EPS in the income statement.3. Disclosure requirements for a change in accounting principle.4. Reporting interest and income taxes separately in the statement of cash flows under the indirect method.To obtain access to the FASB Codification, please go to this website http://aaahq.org/ascLogin.cfm and use the following access criteria:B. Access EDGAR at www.sec.gov. Select any public company and obtain the 10-K Filing for the most recent fiscal year (I have attached the 10-K for Kellogg’s which you may use if you choose. Attach the information in the Statement of Cash Flows and related footnotes to this completed assignment. Use the Statement of Cash Flows and footnotes to answer the following questions.1. What is the most significant Investing Activity? Financing Activity?2. Does the company have any noncash investing/financing activities?3. What does operating cash flow mean? Is the company’s operating cash flow positive or negative? If it is negative, how is the company financing the shortage?