The primary purpose of the statement of cash flows is to:

provide information about the profit or loss during the accounting period.

provide information about the cash receipts and cash payments made during the accounting period.

show the deficit of cash during the period.

show the cash balance at the end of the period.

18 Cash receipts from dividends are classified as which activity in the statement of cash flows?

Financing

Investing

Operating

Financing or investing

19 Proceeds from the sale of motor vehicles will be included in the statement of cash flows as:

a financing activity.

an investing activity.

an operating activity.

a cash activity.