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A Moving to another question will save this response. Question 23 The Statement of Cash Flows shows: A changes in owners' claims to resources profitability of the company changes in cash as a result of operating, investing and financing activities resources equal creditors' and owners' claims to those resources Moving to another question will save this response. Question 24 Which of the following is an example of a cash flow from financing activities? A payment of bonds payable B. purchase of investments sale of land o collection from notes receivable