When reading the Cash Inflows from Operating Activities portion of the statement of cash flows using the direct method, you would expect to find which of the following? I. Collections from customers
II. Interest and dividends collected
III. Other operating receipts
IV. Receipts from stockholders

A) I
B) I and IV
C) I, II, and III
D) I, II, III, and IV

Operating Activities

Activities that relate directly to the primary revenue-generating operations of an organization, detailed in the cash flow statement.

Collections

The process of recovering the amounts owed to a company by its debtors or the grouping of items or debts for processing.

Interest

The charge for borrowing money or the return on investment for funds deposited, typically expressed as an annual percentage of the principal.