Choice "A" is correct. Cash receipts associated with interest income are reported as investing activities for purposes of enterprise fund Statement of Cash Flow reporting.
Choice "d" is incorrect. Although cash receipts associated with interest income are frequently classified as operating activities for purposes of commercial Statement of Cash Flow reporting, enterprise funds report these cash inflows as investing activities.
Choice "b" is incorrect. Non-capital financing activities anticipate the cash flows associated with borrowing and lending related to sustaining operations.
Choice "c" is incorrect. Capital financing activities anticipate the cash flows associated with borrowing and lending related to long-lived assets.