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Which of the following is false with respect to the Statement of Cash Flows? A. Financing activities include fund flows related to stock issuances, debt,

Which of the following is false with respect to the Statement of Cash Flows?

A.

Financing activities include fund flows related to stock issuances, debt, share repurchases, and dividend payments.

B.

Share repurchases and dividend payments will create cash outflows for financing activities.

C.

Cash outflows from investing activities typically revolve around spending for capex and the payment of debt.

D.

Investing activities include expenditures for property, plant and equipment (capex), expenditures for intangible assets, and cash flows from security investment activities.

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