Choice "B" is correct. Financing activities include the cash effects of transactions obtaining resources from owners and providing them with a return on their investment.
Choice "d" is incorrect. The cash effects of transactions involving making and collecting loans are included in investing activities, not financing activities.
Choice "a" is incorrect. The cash effects of acquiring and disposing of investments and property, plant, and equipment are included in investing activities, not financing activities.
Choice "c" is incorrect. The cash effects of transactions that enter into the determination of net income are included in operating activities, not financing activities.