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I and II are:
Financing Activities
Transactions that involve raising funds to finance the company's operations and expansions, such as issuing stocks or bonds.
Investing Activities
Transactions involving the purchase or sale of long-term assets and investments not included in cash equivalents.
Direct Method
A cash flow statement presentation method that shows the specific sources and uses of cash, detailing actual cash received and paid.
Cash Payments
Cash payments refer to transactions where cash is used to settle the amount owed for goods or services.
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