24 N 0:37:59 Which of the following transactions would be reported on the statement of cash flows as an investing activity? Marks O A. The issuance of additional common shares. OB. The purchase of equipment in exchange for a note payable. OC. The repayment of a long-term note payable. O D. The purchase of investments for cash. O E. The increase in accounts receivable due to sales on account. ure 24 2 Marks Who has primary responsibility for ensuring that the financial statements of a Canadian publicly accountable enterprise follow International Financial Reporting Standards? O A. The company's shareholders O B. The company's management O C. The Canadian Accounting Standards Board (ACSB) OD Independent auditors (CPAs)