In the statement of cash flow, the financing flows are cash flows that result from debt and equity financing transactions, including incurrence and repayment of debt, cash inflow from the sale of stock, and cash outflows to repurchase stock or pay cash dividends.

Question

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Financing flows in the statement of cash flow include debt and equity financing transactions, such as borrowing money, issuing stocks, repaying debt, buying back stocks, or paying dividends.

In the Statement of Cash Flow, the Financing Flows Are