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a. an investing activity.
b. a financing activity.
c. a non-cash investing and financing activity.
d. a transaction that would not appear on the statement of cash flows.
Option C and D both serve the purpose.
option C=====================
C--------------------------------------------
Correct Answer may be D........................
Anw-Option D. This transaction would not be reported in accounts and hence in cash-flow. Instead, it would be reported in the notes to the Balance Sheet as a Contigent Liability in the year in which the Note is issued with maturity date for payment.
Correct Answer is d. a transaction that would not appear on the statement of cash flows if we issue a note for purchase of land.
Option C is correct answer.............