A. This is a noncash transaction and noncash transactions are recorded in s supplemental schedule at the bottom of the statement of cash flows; they are not reported in the of the statement of cash flows.
B. This is a noncash transaction and noncash transactions are recorded in s supplemental schedule at the bottom of the statement of cash flows; they are not reported in the of the statement of cash flows.
C. This is a noncash transaction and noncash transactions are recorded in s supplemental schedule at the bottom of the statement of cash flows; they are not reported in the of the statement of cash flows.
D. Only cash transactions are disclosed in the of the statement of cash flows. This is the only choice that is a cash transaction so this is the correct answer.
