Answer:
B. Operating activities.
Explanation:
The activities of a company are usually captured in the company's statement of cash flow. These activities include Investing activities, Operating activities, and Financing activities.
The operating activities captures the activities related to the ordinary course of business such as the sale of goods (changes in inventory, net income change in trade payables and receivables) etc.
The Investing activities records activities such as disposal or acquisition of assets while the financing activities records activities around the sale and acquisition of shares.
