Since this is not my area of expertise, I searched Google under the key words "three sections of the statement of cash flows" to get these possible sources:
https://www.google.com/search?client=safari&rls=en&q=three+sections+of+the+statement+of+cash+flows&ie=UTF-8&oe=UTF-8
In the future, you can find the information you desire more quickly, if you use appropriate key words to do your own search. Also see http://hanlib.sou.edu/searchtools/.
List the three sections of the statement of cash flows.
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