Following items are categorised under Operating Activities:A. Purchase of GoodwillB. Transfer to General ReserveC. Issue of fresh sharesD. Gain on sale of machineryChoose the correct answer from the options given below:

Adjustments to determine Operating Profit include adding back non-operating/non-cash expenses and appropriations (like Transfer to General Reserve - B) and deducting non-operating incomes (like Gain on sale of machinery - D). Purchase of Goodwill is Investing; Issue of shares is Financing.