Which among the following are sources of cash inflow from Investing Activities ?(A) Dividend Received from investment(B) Cash Receipt from Disposal of shares(C) Cash Receipt from Disposal of Fixed Assets(D) Cash proceeds from issuing Shares and DebenturesChoose the correct answer from the options given below :

Investing activities relate to the acquisition and disposal of long-term assets and other investments.(A) Dividend received on investment is an investing inflow.(B) Cash receipt from disposal of shares (investments) is an investing inflow.(C) Cash receipt from disposal of Fixed Assets is an investing inflow.(D) Cash proceeds from issuing shares and debentures is a Financing Activity.Therefore, only (A), (B), and (C) are investing inflows.