Indicate the correct option as regards the sources of funds for a funds flow statement from the following
1. Increase in working capital.
2. Decrease in working capital.
3. Writing-off the intangible/fictitious assets.
4. Issuing equity shares for acquisition of a building for office.
5. Charging depreciation on fixed assets.
Select the correct answer

A. 1, 3 and 4

B. 2, 3 and 5

C. 1, 4 and 5

D. 2, 3 and 4

Answer: Option B