This Test: 100 p This Question: 2 pts 33 of 41 (0 complete) Which of the following describes the operating activities section of the statement of cash flows? O A. It reports on how cash flows affect the total assets and total liabilities O B. It reports cash receipts and cash payments that increase or decrease long-term assets. C. It reports on activities that create revenue or expenses for the entity's business. O D. It includes cash inflows and outflows related to long-term liabilities and equity