LoRay is a home appliance manufacturer in Pennsylvania and reports its financial statements under the U.S. GAAP. Werner Homelife is an electronics manufacturer in Germany, which follows IFRS for its financial reporting purposes. For LoRay and Werner Homelife, Interest paid is most likely to be classified as an operating cash flow for Select one: a. LoRay; but may be classified as either operating or investing cash flows for Werner Homelife b. Werner Homelife; but may be classified as either operating or investing cash flows for LoRay c. LoRay; but may be classified as either operating or financing cash flows for Werner Homelife d. Werner Homelife; but may be classified as either operating or financing cash flows for LoRay