Arrange the following in a correct sequence, for preparing Cash Flow Statement.

(A) Cash flows from Operating Activities
(B) Cash flows from Financing Activities
(C) Cash flows from Investing Activities
(D) Net Increase in Cash and Cash equivalents
(E) Cash and Cash Equivalents in the end

Choose the correct answer from the options given below.

(A), (C), (B), (D), (E)

The correct answer is Option (2) → (A), (C), (B), (D), (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.