Typical cash flows from investing activities include each of the following except:
A. Proceeds from the sale of equipment.
B. Proceeds from collecting the principal amount of accounts receivable arising from customer sales.
C. Payments to acquire held-to maturity securities of other entities, except cash equivalents.
D. Payments to buy intangible assets.
E. Payments to purchase property, plant and equipment or other productive assets (excluding inventory).
Answer: B
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