I want to know all the reasons that why is it wrong or correct.

Question 3 Which of the following statements about the cash flow statement is true? N.C.L A. Cash flows from financing activities include repayment of loans and receipts from the issuance of shares. E 'N.CLIE B. Cash flows from investing activities include payments for the purchase of non-current assets and N.C.A inventories. N.CA c. Cash flows from operating activities include depreciation and loss on disposal. O ? D. Cash flows from operating activities include receipts from customers and sales proceeds from the disposal of non-current assets. 0