Which of the following is included in Cash from Investing activities?

Cash from Investing activities primarily reflects the cash transactions for the purchase and sale of long-term assets, such as property, equipment, and investments. The cornerstone of this category revolves around the inflow and outflow of cash associated with these asset transactions.

The choice highlighting sales of assets is correct because it directly corresponds to cash inflows during the investment phase. When a company sells an asset, such as real estate or machinery, the cash received from that sale is recorded as a positive cash flow under Investing activities. This demonstrates the firm's ability to liquidate portions of its long-term investments to generate cash.

The other options do not fit this category as they pertain to different aspects of cash flows. Proceeds from debt issuance relate to financing activities. Dividends paid to shareholders fall under financing activities as well and represent the distribution of profits rather than cash generated from investing. Interest expense payments are associated with operational financing and thus are also excluded from investing activities. Each of these other categories reflects cash flows that serve different purposes within the operations and structure of a business, which is why they are not classified within Cash from Investing activities.