Match the cash flow item with the correct activity classification for a non-financial enterprise:
| Column A | Column B | ||
| A. | Operating Activity Inflow | I. | Cash receipts from sale of goods. |
| B. | Investing Activity Inflow | II. | Proceeds from issue of equity shares. |
| C. | Financing Activity Inflow | III. | Cash receipt from disposal of furniture. |
| D. | Not a cash flow | IV. | Acquisition of land by issuing preference shares. |
Choose the correct option from below:
1
A-1, B-3, C-2, D-4
2
A-2, B-1, C-4, D-3
3
A-3, B-2, C-1, D-4
4
A-4, B-1, C-2, D-3