The statement of cash flows reports cash flows from the activities of: (a) borrowing, paying, and investing.(b) using, investing, and financing.(c) operating, purchasing, and investing.(d) financing, investing, and operating.

Option D    

Explanation: In simple words, cash flow statement refers to the financial statement  which is prepared by an organisation to depicts its sources and uses of cash over a certain period of time, generally a year.

Under this statement all the transactions are categorized into three  parts, where all the core operations activities are recorded in operating activities section.

All the activities related to stockholders liabilities and returns are recorded under financing activity transaction and investing activity sections involved dealing in fixed assets.