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describing this event should include all of the following information EXCEPT: 14) Stock dividends distributable should be classified on the 15) Which of the following items is a current liability? 16) A company borrows $10,000 and signs a 90-day nontrade note payable. In preparing a statement of cash flows (indirect method), this event would be reflected as 17) An increase in inventory balance would be reported in a statement of cash flows using the indirect method (reconciliation method) as 18) The primary purpose of the statement of cash flows is to provide information