a. Five items en year b. Three items Four items Two items 20 A 30% stock dividend is reported in connection with a statement of cash flows as: A. A financing activity. B. An investing activity C. A noncash activity. D. Not reported in the statement of cash flows. 21. Purchase of a plant site through a mortgage payable A. Reported as an operating activity in the statement of cash flows. B. Reported as an investing activity in the statement of cash flows. C. Reported as a financing activity in the statement of cash flows. D. None of the above is correct. 22. Which of the following is reported as a operating activity in the statement of cash flows? A. The sale of securities classified as available for sale. B. The acquisition of stock for the purpose of retiring it. C. The payment of interest on bonds payable. D. The receipt of dividend revenue. 23. A sale of equipment for cash is: A. Reported as an operating activity in the statement of cash flows. B. Reported as an investing activity in the statement of cash flows. C. Reported as a financing activity in the statement of cash flows. D. None of the above is correct