问题如下：
When a company issues common stock for dividends, which of the following statements is least correct?
选项：
A.The transaction is not incorporated in the cash flow statement.
B.The transaction should be disclosed either in a separate note or a supplementary schedule to the cash flow statement.
C.The transaction should be reported as financing activities.
解释：
C is correct. A non-cash transaction is any transaction that does not involve an inflow or outflow of cash. However, because such transactions may affect a company's capital or asset structures, any significant non-cash transaction should be disclosed.
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