Arrange different Classification of Activities for the Preparation of Cash Flow Statement-(A) Cash and Cash equivalents(B) Cash flow from Financing Activities(C) Cash flow from Investing Activities(D) Cash flow from Operating ActivitiesChoose the correct answer from the options given below:

Under Accounting Standard-3 (AS 3) / Ind AS 7, a Cash Flow Statement systematically organizes statements sequentially across three fundamental activity heads:Cash Flows from Operating Activities (D)Cash Flows from Investing Activities (C)Cash Flows from Financing Activities (B)The net result is then combined with the opening balance of Cash and Cash equivalents (A) to reconcile with the closing balance. Thus, the standard structural sequence is (D), (C), (B), (A).