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Choose correct alternative. Which, if any, of the following items could be included in 'cash flows from financing activities' in a statement of cash flows

Choose correct alternative.

Which, if any, of the following items could be included in 'cash flows from financing activities' in a statement of cash flows that complies with IAS 7 Statement of Cash Flows?

1. Interest received

2. Taxation paid

3. Proceeds from sale of property

1 only

2 only

3 only

None of them

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