When Preparing the Statement of Cash Flows for the Proprietary

Multiple Choice

When preparing the Statement of Cash Flows for the Proprietary Funds, cash flows from noncapital financing activities include all of the following EXCEPT:

A) Receipts from customers.
B) Proceeds and repayment of debt not clearly related to capital outlay.
C) Grants received from and paid to other governments for noncapital purposes.
D) Transfers to and from other funds.