[Solved] In accordance with AASB 107/IAS 7 Statement of Cash Flows, investing and financing transactions that do not require the use of cash or cash equivalents should be: A) excluded from a statement of cash flows. B) presented in a statement of cash flows before operating, investing and financing activities. C) presented in a statement of cash flows after the operating, investing and financing activities. D) presented in a statement of cash flows after operating activities and before investing and financing activities. Urban Sprawl: The uncontrolled expansion of urban areas into the surrounding rural land, leading to increased car dependency, loss of agricultural land, and environmental issues. Media Agenda: Media agenda refers to the set of issues that are prominently covered in the media at any given time, which often influence public opinion and public agenda. Official Agenda: The set of priorities and policies formally recognized and promoted by an organization or governmental entity. Erotica: Artistic or literary works that deal with sexually explicit material in a way that is intended to stimulate or be aesthetically pleasing, rather than purely pornographic.