$7$c$-$ What is primarily reported in the cash flows from financing activities section of a Statement of Cash Flows?

a$.$ All operational expenses paid in cash within the reporting period.

b$.$ Cash flows from sales revenue and service income.

c$.$ Cash flows from the purchase and sale of inventory.

d$.$ Future claims on cash involving activities that finance the entity and investments.

e$.$ Cash transactions related to acquiring and disposing of investments.