Which of the following would not be included in financing activities? (more than one answer is possible) (a) Proceeds from issuance of shares (b) Dividends received (c) Repayment of debt (d) Issuance...

Which of the following would not be included in financing activities? (more than one answer is possible) (a) Proceeds from issuance of shares (b) Dividends received (c) Repayment of debt (d) Issuance of share capital by capitalization of reserves (e) Dividends paid