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Which of the following transactions must be reported on the statement of cash flows as noncash investing and financing activities? Multiple choice question. Recording depreciation

Which of the following transactions must be reported on the statement of cash flows as noncash investing and financing activities?
Multiple choice question.
Recording depreciation on equipment acquired by signing a promissory note.
Providing services on account.
Declaring a cash dividend.
Converting convertible bonds to common stock.

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