Cash flows from investing activities do not include: a) payment for the purchase of equipment.
b) proceeds from the sale of marketable securities.
c) proceeds from issuing bonds.
d) cash outflows from acquiring land.

C. Proceeds from issuing Bonds

Explanation:

Cash flows from investing activities Include the following:

a) payment for the purchase of equipment.

b) proceeds from the sale of marketable securities.

d) cash outflows from acquiring land.

Proceeds from bond issue is cash inflows from financing activities. Cash outflows from acquiring land, Payment for the purchase of equipment and proceeds from the sale of marketable securities are investing activities. Investing activities include sale and purchase of plant assets, intangible assets and investments.

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