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A statement of cash flows, including footnotes, typically would not include which item? Select one: a . Capital stock issued at an amount greater than

A statement of cash flows, including footnotes, typically would not include which item?
Select one:
a. Capital stock issued at an amount greater than par value
b. Issuance of stock in exchange for new equipment
c. Cash dividends paid
d. A retirement of treasury stock
e. A building purchase; mortgage obtained from financial institution
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