Marks 7 of 24 Which of the following transactions would be reported on the statement of cash flows as an investing activity? O A. The issuance of additional common shares. OB. The purchase of equipment in exchange for a note payable. O C. The repayment of a long-term note payable. OD. The purchase of investments for cash. O E. The increase in accounts receivable due to sales on account. Unsure 2 Marks 8 of 24 Who has primary responsibility for ensuring that the financial statements of a Canadian publicly accountable enterprise follow International Financial Reporting Standards? O A. The company's shareholders OB. The company's management O C. The Canadian Accounting Standards Board (ACS) OD. Independent auditors (CPAs) O E. Canadian Securities Administrators (CSA) Unsure