Which of the following transactions does not affect cash during a period? A. Write-off of an uncollectible account B. Collection of an accounts receivable C. Sale of treasury shares D. Exercise of the call option on bonds payable Indicate where the transaction of purchasing land and a building with a mortgage would appear, if at all, on the indirect statement of cash flows. A. Operating activities section B. Investing activities section C. Financing activities section D. Does not represent a cash flow