Which of the following items would not be found in Sheehans cash fl ow from operat ing

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Which of the following items would not be found in Sheehan’s cash fl ow from operat ing activities section of the cash fl ow statement?

a. Depreciation

c. Increase in share capital

b. Gain on sale of equipment

d. Increase in inventory

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Financial Accounting International Financial Reporting Standards

ISBN: 9780273777809

1st Global Edition

Authors: Walter T Harrison, Charles Horngren, Bill Thomas, Themin Suwardy

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