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:

Negotiation

The process of discussing terms in order to reach a mutually acceptable agreement.

Revised Article 3

refers to updates or modifications made to Article 3 of a specific statute or code, which often deals with negotiable instruments like checks and promissory notes.

Indorsement

The act of signing the back of a negotiable instrument, such as a check, thus transferring the rights to another party.

Indorsee

A person or entity to whom the rights under a negotiable instrument, such as a check or promissory note, have been legally transferred.