Arrange the following in a correct sequence, for preparing Cash Flow Statement :
(A) Cash flows from Operating Activities.
(B) Cash flows from Financing Activities.
(C) Cash flows from Investing Activities.
(D) Net Increase in Cash and Cash equivalents.
(E) Cash and Cash Equivalents in the end.
Choose the correct answer from the options given below :

Correct option is B

The correct sequence for preparing a Cash Flow Statement is:
(A) Cash flows from Operating Activities,
(C) Cash flows from Investing Activities,
(B) Cash flows from Financing Activities,
(D) Net Increase in Cash and Cash Equivalents,
(E) Cash and Cash Equivalents at the end.