9. In a consolidated statement of cash flows (indirect method), a gain on the parent companys disposal

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9. In a consolidated statement of cash flows (indirect method), a gain on the parent company’s disposal of a portion of its investment in the subsidiary for cash is displayed with:

a. Cash flows from investing activities.

b. Cash flows from financing activities.

c. Noncash investing and financing activities (exhibit).

d. Cash flows from operating activities (exhibit).

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