Cash inflows from investing activities include which of the following?

Cash inflows from investing activities primarily involve transactions related to the acquisition and disposal of long-term assets and investments. When considering the options given, cash received from the sale of property falls directly into this category, as it reflects the conversion of a fixed asset into cash. This aligns with the definition of investing activities, which encompass the purchase or sale of physical and financial assets that support the long-term operational capacity of a business.

The other choices do not pertain to investing activities. Cash received from customer loans is typically classified under financing activities, as it involves borrowing rather than investment. Cash receipts from equity securities' dividends are categorized as operating activities because they pertain to the ongoing business revenue generated from investments rather than the sale or purchase of assets. Lastly, cash refunds from suppliers relate to operational costs and purchases, which are also classified under operating activities, not investing activities. Thus, C is the only option that fits the definition of cash inflows from investing activities.