Final answer:
The correct section on the statement of cash flows among the given options is d. operating activities, which tracks the cash generated or spent during normal business operations.
Step-by-step explanation:
The question asks about the sections of the statement of cash flows. The statement of cash flows is a financial statement that shows how changes in balance sheet accounts and income affect cash and cash equivalents. It is divided into three sections:
- Operating activities: This section records the cash generated or spent during the normal course of business operations.
- Investing activities: This part shows the cash used for or generated from investments in assets like equipment, properties, or securities.
- Financing activities: This includes cash flows related to borrowing, repaying loans, issuing stock, or paying dividends.
Among the options given (marketing activities, lending activities, borrowing activities, and operating activities), the correct section on the statement of cash flows is d. operating activities.