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Question(s) / Instruction(s):

An example of a transaction that must be disclosed as a noncash investing and financing activity includes:

A)           The retirement of debt by issuance of equity.

B)            The purchase of long-term assets financed by a cash down payment and a note payable to the seller for the balance.

C)            The leasing of assets in a transaction that qualifies as a capital lease.

D)           The purchase of noncash assets in exchange for equity or debt securities.

E)            All of the above. 

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