Exercise 22-10 Dunrobin Industries Ltd., which uses IFRS, had the following transactions during its most recent fiscal year. The situations below apply to Dunrobin Industries' Statement of Cash Flows. Dunrobin Industries Ltd. has adopted the policy of classifying dividends received as investing activities, dividends paid as operating activities, and interest paid as a financing activity on the statement of cash flows. Received a shipment of raw materials inventory purchased on account. (Select all that apply.) An Operating Activity An Investing Activity A Financing Activity A Significant Non-Cash Investing or Financing Activity None of these Options