On the statement of cash flows, cash flows from financing activities include receipts of cash from issuing bonds and capital stock.

Name: On the statement of cash flows, cash flows from financing activities include receipts of cash from issuing bonds and capital stock.
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Cash flows from financing activities include transactions that affect long-term liabilities and equity, such as issuing bonds and capital stock, which result in cash inflows.

On the Statement of Cash Flows, Cash Flows from Financing