Where Are Non- Cash Investing and Financing Activities Reported

Where are non- cash investing and financing activities reported?

A) Non- cash investing and financing activities are reported in the investing activities section of the cash flow statement.
B) Non- cash investing and financing activities are reported in the financing activities section of the cash flow statement.
C) Non- cash investing and financing activities are not reported at all in connection with the cash flow statement.
D) Non- cash investing and financing activities are reported in a separate schedule accompanying the cash flow statement.