(B) Dividend received from investments in other enterprises.
Reason: Dividend received is a cash flow from investing activities, not from operating or financing activities — thus making it the incorrect categorization if listed otherwise.
From the following Balance Sheet of Hira Ltd. as at 31st March, 2023, prepare Comparative Balance Sheet: 
From the following information extracted from the books of Kant Ltd., calculate ‘Cash Flows from Operating Activities’.