Answer :
Cash loaned and borrowed is one way that cash flows from investing activities are the opposite of cash flows from financing activities.
While cash flows from financing activities typically reflect cash flows relating to money the firm borrowed from others, cash flows from investing activities frequently reflect money the company loaned to others.
The cash flow from investing activities section of the cash flow statement displays the cash generated or spent in relation to investment operations. Investing activities include purchasing physical assets, purchasing and holding securities, and selling securities and/or assets.
The net cash flows used to fund the business are shown in the cash flow from financing activities (CFF) section of a company's cash flow statement. Financing activities include deals involving debt, equity, and dividends.
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