Item9 Time Remaining 57 minutes 4 seconds00:57:04 Item 9Item 9 Time Remaining 57 minutes 4 seconds00:57:04 In a statement of cash flows: Multiple Choice Operating activities are the same activities as reported in the income statement. The two primary reporting classifications of cash flows are inflows and outflows. No noncash transactions are reported in the statement itself or the related footnote. Inflows and outflows for cash equivalents are reported as operating activities.