On the statement of cash flows, the Cash flows from operating activities section would include

A) receipts from the issuance of capital stock
B) receipts from the sale of investments
C) payments for the acquisition of investments
D) cash receipts from sales activities

Operating Activities

Activities that relate directly to the primary operations of the company, such as manufacturing, distributing, marketing, and selling a product or service.

Cash Receipts

All money (cash, checks, electronic transfers) received by a business, recorded in its accounting system, often associated with sales or other income.

Statement of Cash Flows

A financial statement that provides aggregate data regarding all cash inflows a company receives from its ongoing operations and external investment sources, as well as all cash outflows that pay for business activities and investments during a given period.