Which of the following would not be found in a schedule of noncash investing and financing activities, reported at the end of a statement of cash flows?

A) equipment acquired in exchange for a note payable
B) bonds payable exchanged for common stock
C) purchase of treasury stock
D) common stock issued to acquire fixed assets

Noncash Investing

Transactions involving investments that do not require an initial cash outlay, such as stock-for-stock mergers or asset swaps.

Financing Activities

Transactions and events where cash is raised or repaid to fund the company’s operations or to acquire assets, typically reflected in the financing section of a cash flow statement.

Treasury Stock

Shares that were issued and subsequently reacquired by the issuing company, reducing the amount of outstanding stock on the open market.