From the Following List, Identify Each Item as Operating (O) $\mathrm{N}$

question 120

Multiple Choice

From the following list, identify each item as operating (O) , investing (I) , financing (F) , or not separately reported on the statement of cash flows (N) .
-Issuance of common stock for cash

• A)Operating-O
• B)Investing-I
• C)Financing-F
• D)Not separately reported- \( \mathrm{N} \)

---

Definitions:

CBI Insights

A provider of market intelligence, analysis, and forecasting for the business industry, focusing on emerging trends and technologies.

Startup Postmortems

Analyses or discussions conducted after a startup has ended its operations, aiming to understand what led to its failure or closure.

Entrepreneurs

Individuals who initiate, manage, and assume the risks of a business venture in the hope of making a profit.

Emotional Pain

A psychological state of distress or suffering caused by an individual's circumstances, relationships, or inner conflict.