Here's how to remember the three sections:

- **Operating Activities** — day-to-day business: cash from customers, paying suppliers, interest paid
- **Financing Activities** — how the company funds itself: issuing shares, repaying debt, **paying dividends to shareholders**
- **Investing Activities** — what the company does with extra money: buying/selling equipment (A), and dividends _received_ from associates (D)

The tricky ones here were A and D:

- **A** (buying equipment) → Investing, not Financing
- **D** (dividends _received_ from associates) → Investing Activities in Trans-Canada's statements

The key distinction: **dividends paid** = Financing, **dividends received** = Investing.