Do borrow money and lend money both belong to Financing cash flows? What do financing and investing cash flow include? Thanks a lot.

33. Financing cash flows include cash transactions with lenders, such as borrowing money and repaying debt, and with stockholders, such as issuing stock and paying dividends Lending money and collecting the loans are a. operating activities. b. investing activities. c. financing activities. d. Non-cash investing and financing activities. 46