Which of the following transactions are correctly categorized and shown under Financing Activities in a Cash Flow Statement?(A) Purchase of Furniture by issuing $1,000$ Shares @ ₹ $10$ each(B) Interest paid ₹ $25,000$ (C) Dividend Paid ₹ $10,000$ (D) Issue of $5,000$ Bonus shares @ ₹ $10$ eachChoose the correct answer from the options given below:

Let's analyze each transaction according to AS-3 rules:(A) Purchase of Furniture by issuing shares: This is a non-cash transaction (exchange of shares for an asset) and is completely excluded from the Cash Flow Statement.(B) Interest Paid: It represents cash outflow relating to financial capital structures, hence counted under Financing Activity.(C) Dividend Paid: Paid to suppliers of equity/preference capital, hence categorized under Financing Activity.(D) Issue of Bonus Shares: Bonus shares are capitalization of reserves and do not involve any cash movement (inflow or outflow), so they are excluded from the cash flow log.Thus, only (B) and (C) are active cash transactions reported under financing activity heads.