Which of the following is a component of operating activities in the Statement of Cash Flows?

Operating activities in the Statement of Cash Flows primarily include transactions that relate to the core business operations of a company. This can encompass the cash effects of transactions that affect net income. Interest revenue is considered an operating activity because it typically arises from a company's primary business functions, such as lending activities or other operations that generate revenue through the use of capital.

In contrast, the sale of investments pertains to investing activities, as it involves cash flows related to the acquisition or disposal of long-term assets. Cash received from issuing equity relates to financing activities, which includes transactions that involve obtaining funds through debt or equity financing. Similarly, the collection of loans is a financing activity, primarily involving the repayment of borrowed funds rather than cash generated from operational performance.

Thus, interest revenue is directly linked to the company's ongoing operations, making it a key component of operating activities in the Statement of Cash Flows.