Each of the following is an example of a significant noncash activity except

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Stock dividends are considered a significant noncash activity, but they do not involve the physical exchange or direct use of cash or cash equivalents; instead, they redistribute a company's earnings back to shareholders in the form of additional shares, not affecting the company's cash position. The other options (A, B, C) involve transactions that do not directly involve cash but are significant to the company's financial position and operations, thus are considered significant noncash activities.

Each of the Following Is an Example of a Significant