what are the major sections of a statement of cash flows?
<answer> The first section of the cash flow statement illustrates the cash received and used during normal operating activities. This section details the changes in the ledger account balances for your current assets and current liabilities. <context> Operating Activities. The first section of the cash flow statement illustrates the cash received and used during normal operating activities. This section details the changes in the ledger account balances for your current assets and current liabilities.