Statement I: Financing activities relate to long term funds or capital of an enterprise. Statement II: Separate disclosure of cash flows arising from…

Statement I : Financing activities relate to long term funds or capital of an enterprise. Statement II : Separate disclosure of cash flows arising from financing activities is important because they represent the extent to which expenditures have been made for resources intended to generate future income and cash flows. Choose the correct option from the following $\displaystyle 1$

What will be the effect of transaction 'Payment of employee benefit expenses' on the cash flow statement ?