Which describes a section of the statement of cash flows?

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The statement of cash flows organizes cash movements into three activities: operating, investing, and financing. Cash flows from operating activities describe the cash effects of the company's core operations—cash receipts from customers and cash payments to suppliers and employees—adjusted for non-cash items (like depreciation) and changes in working capital. This section shows how much cash the business generates from its day-to-day activities, which is especially clear when using the indirect method by starting with net income and reconciling to cash provided by operating activities. Net income from operations is a line item on the income statement, not a section of the cash flow statement. Cash flows from financing activities is another section, but it reflects financing-related cash flows, not operating ones. Changes in equity relate to the equity section of the balance sheet or the statement of changes in equity, not the cash flow statement.