potrowed tmoney by issuance of a long-term debt Purchased truck on account to be paid within one year . . A transaction of issuance of stock in exchange for equipment would be recorded as a(n): a) operating activity. b) investing activity. c) noncash investing and financing activity. d) financing activity. '. A statement of cash flows would not disclose the effect of which of the following transactions? a) Stock dividends declared b) Bonds payable issued d) Capital stock issued to acquire fixed assets c) Purchase of treasury stock