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- \( \mathrm{N} \)

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Definitions:

Debt-Equity Ratio

A proportion indicator of how a company leverages debt and equity to finance its asset base.

Market Values

The market's going price for acquiring or selling a service or asset now.

Book Value

The net value of a company's assets minus its liabilities, often used to assess if a stock is under- or overvalued.

Cost of Equity Financing

The return that investors require for providing capital through the purchase of shares, often considered as a company's cost of raising new equity.