Which of the following activities will impact the operating section of the statement of cash flows?

A) Sale of stock
B) Payment of dividends
C) Purchase of fixed assets
D) Payment to a vendor

Operating Section

Part of a company's financial statement (specifically, the cash flow statement) that reports on the cash activities related to its primary operations, such as cash receipts and payments from goods and services.

Fixed Assets

Long-term tangible assets that are used in the operations of a business and not expected to be consumed or converted into cash within a year.

Statement of Cash Flows

A financial report showing the cash inflows and outflows from operating, investing, and financing activities over a period.