Identify the activities that are to be recorded under Cash Flow from Financing activities in Cash Flow Statement.

(A) Dividend received
(B) Proceeds from issue of shares
(C) Share issued to vendors
(D) Redemption of debentures
(E) Interest paid

Choose the correct answer from the options given below.

(B), (D) and (E) only

The correct answer is Option 4 - (B), (D) and (E) only.

(A) Dividend received- This is an investing activity.

(B) Proceeds from issue of shares- This is an cash inflow from financing activity.

(C) Share issued to vendors- This is a non cash transaction.

(D) Redemption of debentures- This is an cash outflow from financing activity.

(E) Interest paid- This is an cash outflow from financing activity.