Identify which combination from the following options includes transactions classified purely as financing activities within a Cash Flow Statement:(A) Proceeds from the issue of equity share capital.(B) Purchase of goodwill.(C) Proceeds from long-term borrowings.(D) Interim dividend paid on equity shares.Choose the correct answer from the options given below:

Let's categorize each statement line item individually:(A) Proceeds from issue of equity share capital $\to$ Changes the enterprise equity scale (Financing Activity).(B) Purchase of goodwill $\to$ Acquisition of an intangible fixed asset (Investing Activity).(C) Proceeds from long-term borrowings $\to$ Deals with structural non-current debt liabilities (Financing Activity).(D) Interim dividend paid on equity shares $\to$ Represents a distribution cost to capital providers (Financing Activity).Therefore, (A), (C), and (D) are financing activities.