Which of the following would not be found within the investing activities section of the statement of cash flows?

[answerhappygod]

A) Cash paid to purchase a building for manufacturing facilities.
B) Cash received from the sale of common stock to stockholders.
C) Cash received from the sale of equipment used in manufacturing a product.
D) Cash paid to purchase land.
Answer: B
Explanation: Cash received from the sale of common stock is a financing activity. Investing
activities involve the purchase of the company's productive assets.