Land acquired from the issuance of common stock is reported

A) as a financing activity.
B) as an investing activity.
C) as an operating activity.
D) in a separate schedule at the bottom of the statement of cash flows.

Investing Activity

Activities related to the purchase or sale of long-term assets and investments, a component of a company's cash flow statement.

Financing Activity

Transactions involved in sourcing capital for the company operations and investments, which may include issuing bonds, obtaining loans, or repaying debt.

Common Stock

A type of security that represents ownership in a corporation, with holders usually having voting rights and potentially receiving dividends.