أنشئ حسابًا أو سجّل الدخول للانضمام إلى مجتمعك المهني.
A. Issuance of common stock.
B. Purchase of treasury stock.
C. Payment of dividends.
D. Income tax refund.
Financing activity is basically related to capital structure of the company. Hence, option "d" should not be classified as such since it is an operating activity for the business.
Option D - Income tax refunds classified under Operating activity