Which of the following should be shown on a statement of cash flows under the financing activities section?

A) the purchase of a long-term investment in the common stock of another company
B) the payment of cash to retire a long-term note
C) the proceeds from the sale of a building
D) the issuance of a long-term note to acquire land

Financing Activities

These activities relate to changes in the size and composition of the equity and borrowings of an entity, reported in the statement of cash flows.

Retirement

The act of leaving one's job and ceasing to work, often due to age, after a career of service, with financial support through savings, investments, or pensions.

Long-Term Note

A debt security with a maturity of more than one year, used by businesses and governments to borrow money.