Cash flows from investing activities include all of the following except:

(A) Cash proceeds from selling investments

(B) Cash proceeds from collections on loans

(C) Cash advance to borrowers

(D) Cash proceeds from borrowing

(D) Cash proceeds from borrowing

Explanation:

Basically there are three types of activities:

1. Operating activities: It includes those transactions which affect the working capital, and it records transactions of cash receipts and cash payments.

2. Investing activities: It records those activities which include purchase and sale of the fixed assets. It also includes collections on loans and Cash advance to borrowers

3. Financing activities: It records those activities which affect the long term liability and shareholder equity balance.

Options A, B, and C are the investing activities whereas option D is financing activities.