One thing that would be included in the cash flows from operating activities section is (d) cash receipts from sales activities.
This includes all cash transactions that relate to the day to day running of the business as it works to earn revenue.
The receipts that are received from cash sales would therefore go into this section as it relates to revenue.
Options for this question include:
(a) receipts from the issuance of common stock
(b) receipts from the sale of investments
(c) payments for the acquisition of investments
(d) cash receipts from sales activities.
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