Final answer:
The correct option is B). Cash inflows classified as Investing Activities primarily include transactions from the sale of long-term assets such as property, plant, or equipment. Borrowing money, payment of interest on loans, and payment of dividends are related to financing activities, not investing activities.
Step-by-step explanation:
Examples of cash inflows that are classified as Investing Activities involve transactions that relate to the purchase and sale of long-term assets and investments. Among the options provided, B) Sale of property, plant, or equipment fits this category. This is because when a company sells an asset, such as a building or a piece of machinery, it is seen as recouping the investment made on that asset and, therefore, the cash received from the sale is considered an investing activity cash inflow. Other examples of investing activities include the sale of investments in stocks or bonds of other entities and the collection of principal on loans to other entities.
On the other hand, borrowing money, payment of interest on loans, and payment of dividends are associated with financing activities, rather than investing activities. Financing activities involve transactions designed to finance the company through means such as debt or equity and might include the issuance of stock, obtaining a loan, or paying dividends to shareholders.