Final answer:
Operating cash flows relate to transactions that are part of a company's core business activities. In the provided options, payment for prepaid insurance is included in operating cash flows, while the other options represent investing and financing activities.
Step-by-step explanation:
Operating cash flows in a company include transactions that relate to the day-to-day business operations of the firm. These are the money in-and-out movements involved in the company's core business activities. Receipt of cash from bank borrowing is considered a financing activity, payment of dividends to stockholders falls under financing activities, receipt of cash from selling a building is an investing activity, and payment for prepaid insurance would indeed be part of operating cash flows as it represents a payment for an operating expense.