Cash flows from interest received on loans are reported in the statement of cash flows as part of:

A) Operating activities.
B) Financing activities.
C) Investing activities.
D) Noncash activities.
E) This is not reported in the statement of cash flows.

Operating Activities

Activities that relate to a company's primary business operations, such as selling goods or services, which are reflected in its cash flow statement.

Interest Received

The amount of interest income earned on investments like bonds, savings accounts, or other interest-bearing assets during a specific period.

Loans

Financial agreements where a lender provides funds to a borrower with the expectation of repayment plus interest.