Which of the following transactions would not be reported within the investing section of the cash flow statement?

A) The cash sale of land at a gain.
B) The purchase of a building for cash.
C) The purchase of a stock investment for cash.
D) The cash receipt of a dividend from a stock investment.

Investing Section

A segment within the cash flow statement that records cash activities related to non-current assets such as buying and selling equipment or property.

Cash Flow Statement

A financial statement that summarizes the amount of cash and cash equivalents entering and leaving a company, showing how well it manages its cash position.

Stock Investment

The process of buying shares of companies in the hope of making a profit from dividends or the sale of the shares at a higher price in the future.