The last item on statement of cash flows prior to the schedule of non-cash investing and financing activities reports _________________.

The increase or decrease in cash

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Cash at the end of year

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Net cash flow from investing activities

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Net cash flow from financing activities

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Solution

The correct option is D Cash at the end of year
Non-cash investing and financing activities are the activities that do not directly affect cash. These activities involve only long-term assets, long-term liabilities, and stockholder's equity, and they appear at the bottom of the statement of cash flows.

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