Answer :
The financial statements that is divided into major categories of operating, investing and financing activities is the statement of cash flow. In this statement, the cash inflows and outflows of the company would be shown. The operating would show the cash flow in the normal operation of the business. The investing would show the cash flow in the investments of the company. And the financing will show the cash flow of the finances of the company. The primary purpose of this statement is to inform readers how much cash is available in the company. This will be a factor in determining the company's liquidity.