On the statement of cash flows, the cash flows from operating activities section would include

A	receipts from the issuance of capital stock

B	payments for the purchase of investments

C	payment for interest on short-term notes payable

D	payments for cash dividends

On the statement of cash flows prepared by the indirect method, the cash flows from operating activities section would include

A	payments for cash dividends

B	receipts from the issuance of capital stock

C	receipts from the sale of investments

D	amortization of premium on bonds payable