Which of the following is a financing activity while preparing a cash flow statement of the company?
A) Cash sales
B) Cash received from trade receivables
C) Purchase of building
D) Sale of building
E) Issue of share capital
F) Buy back of equity shares
G) Dividend paid
H) Interest paid on long-term debentures
I) Cash purchases
J) Cash paid to trade payables

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Financing activities center around the management of long-term funds or capital within an enterprise. These activities involve actions such as acquiring or repaying capital and borrowings. These financial activities can significantly impact the size and structure of the owners' capital and liabilities. According to Accounting Standard 3 (AS-3), disclosing cash flows related to financing activities separately is essential because it aids in forecasting future claims on cash flows by the providers of funds, both those providing capital and those lending to the enterprise. 
Cash Inflows from Financing Activities:
* Receipt of cash resulting from the issuance of equity shares.
* Receipt of cash from issuing debentures, loans, bonds, and other short or long-term borrowings.
Cash Outflows from Financing Activities:
* Cash repayments made to settle borrowed amounts.
* Cash payments of interest on debentures and long-term loans.
* Cash dividends distributed on both equity and preference capital.