Which of the following is a source of cash from financing activities?

The correct answer is associated with cash from investors or banks, which directly relates to financing activities in financial reporting. Financing activities refer to transactions that affect a company's equity and borrowings. When a company receives cash from investors or banks, it often represents the inflow of funds that the company can use for various purposes, such as funding operations, making investments, or improving working capital. This funding can come in the form of equity, such as issuing stock, or debt, like taking out loans.

In contrast, receipts from product sales pertain to operating activities, which are the core revenue-generating activities of a business. Cash generated from operations is also indicative of operational cash flow and does not categorize under financing activities. Lastly, investment in equipment represents cash outflows for capital expenditures rather than inflows from financing. Thus, cash from investors or banks is explicitly a source of financing, aligning perfectly with the definition of financing activities.