19. The declaration and payment of a stock dividend would be reported in which section of the Statement of Cash Flows? a. Operating Activity b. Investing Activity c. Financing Activity d. Cannot determine based on this information e. None of the above 20. Each of the following is added to net income in computing net cash provided by operating activities except: a. depreciation expense. b. an increase in utilities payable. c. a gain on sale of land. d. a decrease in prepaid insurance. e. a loss on the sale of equipment