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