In preparing a company's statement of cash flows complying with IAS 7, which, if any, of the following items could form part of the calculation of cash flow from investing activities? 1. Proceeds of sale of premises 2. Dividends received 3. issue of shares at market value A. 1 & 2 B. 2 & 3 C. 1 & 3 D. 2 & 4