The correct answer is C. Funding activities.
The statement of cash flows is a financial statement that reports the cash inflows and outflows of a company during a specific period of time. It is divided into three sections: operating activities, investing activities, and financing activities.
Operating activities are the day-to-day activities of a company that generate revenue and expenses. Examples of operating activities include selling goods and services, collecting cash from customers, and paying suppliers.
Investing activities are the activities of a company that involve the purchase and sale of long-term assets, such as property, plant, and equipment. Examples of investing activities include buying land, building a new factory, and selling old equipment.
Financing activities are the activities of a company that involve raising and using cash from investors and creditors. Examples of financing activities include issuing shares, borrowing money from banks, and repaying loans.
Funding activities is not an activity listed in the statement of cash flows.