Option B, Cash effects of transactions obtaining resources from owners and providing them with a return on their investment.
Step-by-step explanation:
Option "A" is incorrect because loans are transacted and collected depending on the nature of the activity.
Option "C" is wrong because investment activity covers procurement and disposal of investment and property and equipment.
Option "D" is wrong since transfers of cash to net income would be subject to operations
The financial transactions in the cash flow statement depends on how a company receives money and returns the capital market back to creditors. These activities include the payment of cash dividends, the addition or change of loans, or the issuance and sale of more stocks.