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The leasing of assets in a transaction that qualifies as a capital lease The purchase of noncash assets in exchange for equit
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Here Answer is A transaction exchanging Cash equivalents for cash

Reason

As exchanging of cash equivalents for cash does not involve any long term investing assets or any long term financing items so it does not qualify to be be part of investing or financing activities and more over it involves cash so it becomes a cash transaction whereas the question is about the non cash transaction

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