Identify the Cash Outflow from Financing Activity:
- AIncrease in Share Capital
- BProceeds from Long term Borrowings
- CDividend Received
- DRepayment of Bank Overdraft
Solution & Step-by-step Explanation
* Increase in Share Capital and Proceeds from Long-term Borrowings are cash inflows from financing activities.Dividend Received is generally an investing cash inflow (except for financial enterprises).Repayment of Bank Overdraft reduces a short-term financing arrangement, resulting in a cash outflow from financing activities.