How Should Significant Non-Cash Transactions Be Reported in the Statement

How should significant non-cash transactions be reported in the statement of cash flows?

A) They should be incorporated in the statement of cash flows in a section labeled, "Significant Noncash Transactions."
B) Such transactions should be incorporated in the section (operating, financing, or investing) that is most representative of the major component of the transaction.
C) These noncash transactions are not to be incorporated in the statement of cash flows.They appear in a note to the financial statements.
D) They should be handled in a manner consistent with the transactions that affect cash flows.