On the statement of cash flows prepared by the indirect method, the Cash flows from operating activities section would include

A) receipts from the sale of investments
B) gains or losses on fixed assets
C) payments for cash dividends
D) receipts from the issuance of capital stock

Operating Activities

Activities that relate directly to the principal revenue-generating activities of a business, such as sales and service provision.

Indirect Method

A method used in cash flow statements to adjust net income for non-cash transactions and changes in working capital to arrive at operating cash flow.

Cash Flows

The complete sum of cash flowing in and out of a company, particularly influencing its ability to cover immediate expenses.