Which items are included when calculating financing cash flow for a company?

When calculating financing cash flow, the focus is on cash transactions that affect a company's equity and debt. The correct option reflects cash movements associated with financing activities, which include cash paid for dividends as a return to shareholders and cash received as new investment from owners. These transactions show how the company is financed and how it manages its capital structure.

Cash paid for dividends indicates a return on investment to shareholders, impacting retained earnings and overall equity. Similarly, cash received from new investments signals that the company is raising funds from owners, which is crucial for financing operations, expansion, or other capital needs.

In contrast, the other options involve cash flows primarily categorized as operating cash flows (like customer payments and wage payments) or investing cash flows (such as cash used for purchasing property or received from the sale of assets), which do not belong in the financing section of the cash flow statement. Understanding this distinction is key to accurately classifying cash flows in financial accounting.