Consider the following statements about the Cash Flow Statement:
1. It includes cash flows from operating activities.
2. It includes cash flows from investing activities.
3. It includes cash flows from borrowing activities.
Which of the above statements is/are correct?
1
1 and 2 only
2
2 only
3
1 and 3 only
4
2 and 3 only
5
1, 2, and 3