Which of the following describes the financing activities section of the statement of cash​ flows?

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Part 1
A.
It includes interest and dividend income and cash payments for interest expense.
B.
It reports on activities that create revenue or expenses for the​ entity's business.
C.
It includes increases and decreases in longminusterm assets.
D.
It includes cash inflows and outflows related to longminusterm liabilities and equity.