问题如下：
Under which section of a manufacturing company’s cash flow statement are the following activities reported?
Item 1: Purchases of securities held for trading
Item 2: Sales of securities considered cash equivalents
选项：
A. Both items are investing activities.
B. Both items are operating activities.
C. Only Item 1 is an investing activity.
解释：
B is correct.
The purchase and sale of securities considered cash equivalents and securities held for trading are considered operating activities even for companies in which this activity is not a primary business activity.
老师，如果是security available for sale，要记哪里？