Final answer:
The cash flow from operating activities section of the statement of cash flows includes cash received for consulting services provided to customers.
Step-by-step explanation:
The cash flow from operating activities section of the statement of cash flows includes cash received for consulting services provided to customers.
This represents cash inflow from the main revenue-generating activities of the business. It is an operating activity because it is directly related to the core operations of the business.
The accrual of salary expense at year-end, payments of cash dividends to the owners of the business, and purchase of land with cash would not be included in the cash flow from operating activities section as they are not directly related to the revenue-generating activities of the business.
Therefore, the correct answar is -Cash received for consulting services provided to customers