A company acquires equipment for $75,000 cash.This represents a(n) :

A) Operating activity.
B) Investing activity.
C) Financing activity.
D) Revenue activity.
E) Expense activity.

Investing Activity

Investing activity involves transactions related to the acquisition and disposal of long-term assets and investments, reflecting a company's expenditures on future growth.

Equipment

Tangible property used in the operation of a business, not intended for resale.

Operating Activity

Transactions and other events that affect the net income of a business, typically from primary business operations.