You, Controller of Moira Co. are preparing the statement of cash flows following IFRS. The company has the policy of classifying dividends received as Investing activities. The following T-Account with descriptions concerns the company's long-term investment in Wigs Ltd. over which it has had significant influence since 2010. Investment in Wigs Ltd. Balance, Jan. 1/20 375,00 Investment income 15,000 5,000 Dividend received Balance, Dec. 31/20 385,000 dentify how the investment income of $15,000 will be shown on Moira Co.'s Statement of Cash Flow A. As a cash inflow under investing activites. B. As a non-cash deduction from net Income under operating activities. C. No impact to the statement as investment income is classified as other comprehensive D. As a cash inflow under operating activities. otify how the $5,000 dividend received from Wigs Ltd. will be shown on Moira Co.'s Statement A. This is a non-cash transaction that is to be reported as a note. B. As a cash inflow under operating activities. C. As a cash inflow under investing activities. D. As non-cash deduction from net income under operating activities