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Under PAS 7, how should significant non cash transactions be reported in the statement of cash flows? a. Incorporated in the statement of cash flows labeled, "significant non cash transactions". b. Incorporated in operating, financing or investing that is most representative of the major component of the transaction. c. Handled in a manner consistent with the transactions that affect cash flows. d. Those noncash transactions are not to be incorporated in the statement of cash flows but would appear in a note to the financial statements