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Where do intra-entity transfers of inventory appear in a consolidated statement of cash flows

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Where do intra-entity transfers of inventory appear in a consolidated statement of cash flows?

A) They do not appear in the consolidated statement of cash flows.

B) Supplemental schedule of noncash investing and financing activities.

C) Cash flows from operating activities.

D) Cash flows from investing activities.

E) Cash flows from financing activities.

Answer: A

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