Which combination of the following activities are financing activities-

(A) Proceeds from issue of equity share capital.
(B) Purchase of goodwill.
(C) Proceeds from long-term borrowings.
(D) Interim dividend paid on equity shares.

Choose the correct answer from the options given below:

(A), (C) and (D) only

The correct answer is Option (4) → (A), (C) and (D) only