A. 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.

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. 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.