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Which of the following transactions would not create a cash flow? a.) Sale of...

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Accounting

Which of the following transactions would not create a cash flow?

a.) Sale of equipment at book value (i.e. no gain or loss).

b.) Declaration of a cash dividend.

c.) Purchase of a patent.

d.) The company purchased some of its own stock from a stockholder.

e.) All of the above create cash flows.

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