Use the Following Information for Questions 10-11

question 78

Multiple Choice

Use the following information for questions 10-11.
Duncan Corp. purchased a building, paying part of the purchase price in cash and issuing a mortgage note payable to the seller for the balance.
-In a statement of cash flows, what amount is included in financing activities for the above transaction?

• A) the cash payment
• B) the full purchase price
• C) zero (but disclosed in the notes)
• D) the amount mortgaged

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Definitions:

Source of Human Capital

Origin from which an organization acquires its employees' knowledge, skills, and abilities, contributing to its competitiveness and success.

Internal Supply

Existing employees who can be retrained, promoted, transferred, or otherwise redeployed to fill anticipated future HR requirements.

Labour Market Value

The value that the labor workforce adds to the production of goods or services, often reflected in the wages that employers are willing to pay for specific skills or jobs.

Firm-specific Human Capital

The unique skills, knowledge, and abilities that employees develop through working at a specific firm, contributing to its competitive advantage.