QUESTION 21 Where are shares of the reporting company's common stock issued in exchange for cash reported on a statement of cash flows? Operating activities. Stockholder activities. Financing activities. Investing activities. QUESTION 22 Which of the following accounts would not be included in the closing process at year end? Cost of goods sold. Additional paid-in capital. Rent expense. Salee revenue. QUESTION 23 Which of the following adjusting journal entries is created as the result of an accrual? Depreciation expense XXX Accumulated depreciation Accounts receivable Unearned revenue Prepaid Rent Rent expense Wages expense Wages payable xxxx Xxx xxxxX XxxxX XXX xxx XxxxX