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Which of the following is not shown on a statement of cash flows? retirement (payment) of long-term debt of $20,000 borrowing of long-term debt of

Which of the following is not shown on a statement of cash flows?

retirement (payment) of long-term debt of $20,000

borrowing of long-term debt of $50,000

purchase of equipment for $10,000

declaration of dividends of $15,000

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