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If a company borrows cash, this would be classified as what type of activity in the statement of cash flows? Answer = financing activities Why

"If a company borrows cash, this would be classified as what type of activity in the statement of cash flows?" Answer = financing activities

Why would this be financing? The borrowing of money would create an 'accounts payable' but isn't this a current liability, and therefore shouldn't the answer be operating activity?

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