A is corrent. Per ASC Topic 230, interest payments to lenders and other creditors are categorized as cash flows from operating activities. B is incorrect. Interest payments to lenders and creditors are not classified as lending activities. Per ASC Topic 230, interest payments to lenders and other creditors are categorized as cash flows from operating activities. C is incorrect. Interest payments to lenders and creditors are not classified as cash outflows for borrowing activities. Per ASC Topic 230, interest payments to lenders and other creditors are categorized as cash flows from operating activities. D is incorrect. Interest payments to lenders and creditors are not classified as financing activities. Per ASC Topic 230, interest payments to lenders and other creditors are categorized as cash flows from operating activities.
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