The following mechanism has an unreasonable step.Indicate which step is unreasonable,and explain why. 
Definitions:
Operating Investing
This key term is not clear; it may refer to investing activities in the context of a business's operations, but without further context, a precise definition cannot be provided.
Financing Activities
Transactions related to raising capital and repaying investors, including issuing debt, repurchasing shares, and paying dividends.
Acquisition of Land
The process of obtaining ownership or rights to use land through purchase, lease, or other means, often for business or investment purposes.
Common Stock
Common stock represents ownership shares in a corporation, offering voting rights and potential dividends to shareholders.
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