An increase in accounts receivables is associated with: An increase in operating cash flows A decrease in operating cash flows O An increase in investing cash flows OA decrease in investing cash flows O An increase in financing cash flows OA decrease in financing cash flows The focus of which activities involve selling goods or rendering services? O Financing Operating O Investing Free Cash Flow = Cash flow from investing activities - Cash flow from financing activities Cash flow from operating activities Cash flow from operating activities - Capital Expenditures Cash flow from operating activities - Cash flows from financing activities activities include those transactions involving (1) the acquisition or disposal of plant assets and intangible assets, (2) the purchase or sale of stocks, bonds, and other securities (that are not cash equivalents), and (3) the lending and subsequent collection of money. OOperating Financing O Investing