The statement of cash flows classifies changes in accounts payable as an operating activity but classifies changes

Question:

The statement of cash flows classifies changes in as an operating activity but classifies changes in short-term bank borrowing as a financing activity. Explain this apparent paradox.

Accounts Payable
Accounts payable (AP) are bills to be paid as part of the normal course of business.This is a standard accounting term, one of the most common liabilities, which normally appears in the balance sheet listing of liabilities. Businesses receive...