How should significant noncash transactions be reported in the statement of cash flows according to FASB StatementNo. 95?

a. They should be incorporated in the statement of cash flows in a section labeled, "Significant Noncash Transactions.

"b. Such transactions should be incorporated in the section (operating, financing, or investing) that is most representative of the major component of the transaction.

c. They should be handled in a manner consistent with the transactions that affect cash flows.

d. These noncash transactions are not to be incorporated in the statement of cash flows. They may be summarized in a separate schedule at the bottom of the statement or appear in a separate supplementary schedule to the financials.