The National Red Cross receives dividend and interest income on its investments, in cash. In which section is this cash receipt reported in its statement of cash flows?

Select one:

A. Cash from investing activities

B. Cash from financing activities

C. Not reported

D. Cash from operating activities

A private NFP organization makes a cash payment for interest on its long-term loans. On the organization's statement of cash flows, the payment appears in which section?

Select one:

A. Cash from investing activities

B. Cash from operating activities

C. Cash from financing activities

D. Not reported

If a private NFP organization uses the direct method to report the operating section of its statement of cash flows,

Select one:

A. A reconciliation of the change in net assets to cash from operating activities is required.

B. A reconciliation of the change in net assets to cash from operating activities, in any format, is not required.

C. A reconciliation of the change in net assets without donor restrictions to cash from operating activities is required.

D. A reconciliation of the change in net assets with donor restrictions to cash from operating activities is required.