What are investing activities primarily concerned with?

Investing activities are primarily concerned with cash flows involving the purchase or sale of non-current assets. This includes transactions related to physical goods like property, plant, and equipment, as well as investments in securities or other entities. These activities are crucial for understanding how a business allocates its resources for future growth and expansion.

Investing activities reflect the long-term strategy of a company, involving capital expenditure to support operations and development. When a company invests in tangible or intangible assets, it is often making a strategic decision aimed at enhancing value over time.

In contrast, cash flows related to everyday operations pertain to operational activities, while cash flows from the sale of products are tied to revenue generation. Paying off debts is associated with financing activities rather than investing decisions. Therefore, option C is the most accurate representation of investing activities in the context of cash flow statements in accounting.