Which of the Following Sections from the Statement of Cash

Which of the following sections from the statement of cash flows includes activities that create revenue, expenses, gains and losses?

A) Activities that create revenue, expenses, gains and losses are included in the investing section.
B) Activities that create revenue, expenses, gains and losses are included in the financing section.
C) Activities that create revenue, expenses, gains and losses are included in the operating section.
D) Activities that create revenue, expenses, gains and losses are not included in any of the above-mentioned sections.