An entity currently classifies Interest received, Interest paid, Dividends received, and Dividends paid as Operating activities.

Assuming the entitys core business is not that of an investment company, which of the following re-classifications relating to the above four line-items will have the most favourable impact on the reported Net operating cash flow?

Reclassify the two line-items relating to dividend cash flows.

Reclassify the two line-items that are eligible for classification as investing activities.

Reclassify the two line-items that are eligible for classification as financing activities.

Reclassify the two line-items relating to interest cash flows.

Reclassify all four line-items as investing and financing activities.