Match the cash flow activity category with its description:
| Column A | Column B | ||
| A. | Operating Activities | I. | Activities that change the structure of the entity's equity and borrowings. |
| B. | Investing Activities | II. | Short-term, highly liquid investments. |
| C. | Financing Activities | III. | Activities related to the main revenue-producing operations. |
| D. | Cash Equivalents | IV. | Acquisition and disposal of long-term assets. |
Choose the correct option from below:
1
A-3, B-4, C-1, D-2
2
A-1, B-2, C-3, D-4
3
A-4, B-3, C-2, D-1
4
A-2, B-1, C-4, D-3