Which of the following would appear in the computation of net cash flow from operating activities if using the direct method?

a$.$ Cash received from customers

b$.$ Net income

c$.$ Increase in accounts payable

d$.$ Increase in supplies

Cash inflows from investing activities normally arise from all of the following EXCEPT

a$.$ selling fixed assets.

b$.$ issuing stock.

c$.$ selling investments.

d$.$ selling intangible assets.