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D is corrent. The requirement is to identify the item that would be included in the financing activities section. D is corrent because cash effects from obtaining resources from owners and providing them with a return on investment refers to issuing stock and paying dividends, both of which are in the financing activities section of the statement of cash flows.
A is incorrect because acquiring and disposing of investments and PPE are included in investing activities of the statement of cash flows.
B is incorrect because cash effects from transactions that enter into the determination of net income could be in the operating or investing section of the statement of cash flows.
C is incorrect because cash from making and collecting loans is included in operating or investing activities depending on the nature of the entity.