Final answer:
Cash flows from financial activities include all options mentioned - issuing stock, paying dividends, borrowing money, and selling goods or services. However, the correct answer to the question is D. Selling goods or services.
Step-by-step explanation:
Cash flows from financial activities include all options mentioned - issuing stock, paying dividends, borrowing money, and selling goods or services. However, the correct answer to the question is D. Selling goods or services. Selling goods or services is a cash flow from operating activities, not financial activities.