Which of the Following Tables Provides an Appropriate Classification for the Items

Which of the following tables provides an appropriate classification for the items listed for the statement of cash flows for a retailing business?

A)
$$\begin{array} { | l | l | l | } \hline \text { Operating } & \text { Investing } & \text { Financing } \\\hline \text { Receipts from customers } & \text { Proceeds from issue of } & \text { Dividends paid } \\\hline \text { Interest paid } & \text { Payment for property, } & \text { Repayment of } \\\hline \text { Borrowing costs } & \text { Payment for subsidiary } & \text { Proceeds from } \\\hline\end{array}$$
B)
$$\begin{array} { | l | l | l | } \hline \text { Operating } & \text { Investing } & \text { Financing } \\\hline \text { Receipts from customers } & \text { Dividends received } & \text { Dividends paid } \\\hline \text { Payments to suppliers } & \text { Payment for property, } & \text { Borrowing costs } \\\hline \text { Proceeds from court settlement } & \text { Payment for subsidiary } & \text { Proceeds from } \\\hline\end{array}$$
C)
$$\begin{array} { | l | l | l | } \hline \text { Operating } & \text { Investing } & \text { Financing } \\\hline \text { Receipts from customers } & \text { Payment for property, } & \text { Dividends paid } \\\hline \text { Interest paid } & \text { Payment for subsidiary } & \text { Proceeds from issue } \\\hline \text { Borrowing costs } & \text { Proceeds from sale of } & \text { Proceeds from } \\\hline\end{array}$$
D)
$$\begin{array} { | l | l | l | } \hline \text { Operating } & \text { Investing } & \text { Financing } \\\hline \text { Receipts from customers } & \text { Proceeds from issue of } & \text { Dividends paid } \\\hline \text { Payments to suppliers } & \text { Payment for property, } & \text { Repayment of } \\\hline \text { Bill discounts received } & \text { Payment for subsidiary } & \text { Interest paid } \\\hline\end{array}$$