On a Statement of Cash Flows for a Manufacturer of Digital

Multiple Choice

On a statement of cash flows for a manufacturer of digital thermometers, the cash flows from operating activities would include:

A) the money borrowed from the bank to start the company
B) the sale of land adjacent to the manufacturer's administrative office building
C) repayment of long-term loan by a wholesaler of weather-related items
D) purchase of new $25,000 copying machine
E) increases in the manufacturer's inventory