ABC Corporation has prepared its cash flow statement for the year ending December 31, 2022. In analyzing the cash flows, investors want to understand the cash generated from operations versus cash used in investing and financing activities. Cash flows from operating activities typically include items resulting from the company's core business operations, while cash flows from investing activities are related to the acquisition or sale of long-term assets. Cash flows from financing activities encompass transactions with the company's owners or creditors.
Which of the following items would be classified under cash flows from operating activities?