Which of the Following Sections from the Statement of Cash

Which of the following sections from the statement of cash flows includes activities that increase and decrease long-term liabilities and owners' equity?

A) Activities that increase and decrease long-term liabilities and owners' equity are included in the financing section.
B) Activities that increase and decrease long-term liabilities and owners' equity are included in the operating section.
C) Activities that increase and decrease long-term liabilities and owners' equity are included in the investing section.
D) Activities that increase and decrease long-term liabilities and owners' equity are not included in any of the above-mentioned sections.