Which of the Following Describes the Financing Activities Section of the Statement

Multiple Choice

Which of the following describes the financing activities section of the statement of cash flows?

A) It includes increases and decreases in long-term assets.
B) It includes cash inflows and outflows related to long-term liabilities and equity.
C) It includes interest and dividend income and cash payments for interest expense.
D) It reports on activities that create revenue or expenses for the entity's business.