Rearrange the following in correct sequence of cash flow statements.
A) Calculation of cash flow from investing activities
B) Opening balance of cash and cash equivalents
C) Calculation of cash flow from operating activities
D) Calculation of cash flow from financing activities
E) Closing balance of cash and cash equivalents

Choose the correct answer from the options given below-

C, A, D, B, E

This is the correct sequence of preparing cash flow statement-
(A) Cash flows from operating activities
(B) Cash flows from investing activities
(C) Cash flows from financing activities
Net increase (decrease) in cash and cash equivalents (A + B + C)
+ Cash and cash equivalents at the beginning
= Cash and cash equivalents at the end