Final answer:
The correct option is A). Salaries and wages are categorized as Operating activities on the Statement of Cash Flows because they relate to the primary, revenue-generating activities of the business.
Step-by-step explanation:
The payment of salaries and wages in the context of the Statement of Cash Flows (SOCF) would be categorized under Operating activities. Operating activities pertain to the primary revenue-generating activities of a business and include transactions and events that affect net income. Among these are the payments to employees for services rendered. Investing and financing activities, on the other hand, pertain respectively to the acquisition and disposition of long-term assets and debt or equity transactions and payouts.