The five primary activities of a business generally are:

a. making a profit, issuing financial statements, repaying debts, issuing dividends to shareholders, and complying with laws and regulations.

b. receiving assets, selling assets, issuing financial statements, collecting cash, and making cash disbursements.

c. receiving cash, disbursing cash, buying assets, issuing dividends, and paying off liabilities.

d. receiving assets, purchasing assets, selling goods or services, collecting cash from customers, and repaying owners and creditors.