5. In preparing a statement of cash flows, the conversion of bonds into common shares will be reported in the (a) financing activities section. (b) notes to the financial statements. (c) investing activities section. (d) shareholders' equity section. 6. Which one of the following transactions does not affect cash during a period? (a) write-off of an uncollectible account receivable (b) collection of an account receivable (c) sale of common shares (d) repayment of a bank loan