Which of the following points, the correct classification of cash flows:

	Operating	Investing	Financing
A.	Purchase of fixed assets	Dividend received	Issuance of shares
B.	Payment of income tax	Sale of fixed assets	Purchase of other corporate bonds
C.	Payment of operating expenses	Purchase of shares in other companies	Dividend payment
D.	Proceeds from sales	Repayment of bank loans	Issuance of bonds