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Decision of inclusion of transactions in the cash flow statement.
While preparing a cash flow statement, you encountered the following transaction:
February 1: the company acquired a small office equipment in exchange for 5,000 shares of its own common shares; par value $10 per share; market value $15 per share.
a)Should this transaction be included in the calculations on the cash flow statement or shown in the note
b)Explain your answer
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