Loans to an Internal Service Fund from another fund are reported in the Internal Service Fund cash flow statement as

a. cash flows from operating activities.

b. cash flows from noncapital financing activities.

c. cash flows from capital and related financing activities.

d. cash flows from capital and related financing activities if clearly and solely for the purpose of financing acquisition, construction, or improvement of the Internal Service Fund's capital assets and as cash flows from noncapital financing activities in all other cases.