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 which of the following?

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