According to the CICA Handbook, non-cash transactions such as the acquisition of an asset in exchange for shares or a liability are not included in the cash flow state- ment. Explain how you think the cash flow statement would differ in appearance if $1,000,000 of equipment were acquired in exchange for $1,000,000 of the acquiring company’s shares. Do you think it makes better sense.to include or not include these non-cash transactions in the cash flow statement? Explain.