Which of the following would not be included in the operating activities section of a statement of cash flows?
a. Cash inflows from returns on loans (i.e., interest).
b. Cash inflows from returns on equity securities (i.e., dividends).
c. Cash outflows to governments for taxes.
d. Cash outflows to reacquire treasury stock.
Ans: d. Cash outflows to reacquire treasury stock.
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