When the Statement of cash flows is presented on the direct method which of the following items will be listed under the heading ‘Cash flow from operating activities’?

(a) Operating expenses

(b) Depreciation

(c) Cash paid for purchases

(d) Interest paid

(e) Dividend received

(f) Dividend proposed

(g) Tax paid

(h) Proceeds on disposal of non-current asset

(i) Interest received

(j) Gain on disposal of non-current assets

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