All of the following statements about the Statement of Cash Flows are TRUE EXCEPT O Financing activities include the obtaining of cash from issuing debt and repaying the amounts borrowed. O The acquisition of a building by issuing bonds would be considered an investing and financing activity that di NOT affect cash. The payment of interest on bonds payable is classified as a cash outflow from operating activities. O Any item that appears on the income statement would be considered as either a cash inflow or cash outflow from operating activities.