Edward works as an accountant for a large company. He is currently preparing the company’s cash flow statement. The company raised $3 million during the year by issuing public shares. Under which category of business activities appearing in a cash flow statement should Edward record the given amount? Edward should record this amount as a cash inflow resulting from activities.

Statistical process control charts: a. indicate to the operator the true quality of material leaving the process. b. display upper and lower limits for process variables or attributes and signal when a process is no longer in control. c. indicate to the process operator the average outgoing quality of each lot. d. display the measurements on every item being produced. e. are a graphic way of classifying problems by their level of importance, often referred to as the 80-20 rule.