section of the statement of 1) The cash paid to purchase equipment is included in the cash flows. A) operating B) investing C) financing D) noncash 2) Which of the following is NOT a current asset? A) Inventories B) Prepaid Insurance C) Supplies D) Land 3) Which of the following items is NOT a component of stockholders' equity? A) paid-in capital B) retained earnings C) accumulated other comprehensive income D) deferred income tax liabilities