Final answer:
The statement of cash flows does not include cash flows from sales activities.
Step-by-step explanation:
The statement of cash flows does not include cash flows from sales activities.
The statement of cash flows is a financial statement that shows the inflows and outflows of cash within a company during a specific period. It is divided into three sections: cash flows from operating activities, cash flows from investing activities, and cash flows from financing activities.
Cash flows from sales activities are included in the cash flows from operating activities section, which represents the cash generated or used in the day-to-day operations of the business.