Autumn Company Uses IFRS to Prepare Its External Financial Reporting $$\begin{array} { l l } \text { Dividends paid } & 16,000 \\\text { Interest paid } & 20,000 \\\text { Interest received } & 42,000\end{array}$$

Autumn Company uses IFRS to prepare its external financial reporting.During 2015,Autumn Company had the following information related to cash flows: $$\begin{array} { l l } \text { Dividends paid } & 16,000 \\\text { Interest paid } & 20,000 \\\text { Interest received } & 42,000\end{array}$$
With regard to the above information,which of the following is acceptable as part of preparation of the statement of cash flows? $\begin{array}{lr}&\text { Cash from operating activities } & \text { Cash from/(used by) investing activities } \\\hline a.&\$ 0 & (\$ 42,000) \\b.&\$ 26,000 & (\$ 20,000) \\c.&\$(20,000) & \$ 26,000 \\d.&\$ 0 & (\$ 46,000) \end{array}$

A) Option A
B) Option B
C) Option C
D) Option D