4. Consolidated Cash Flow Statements generally made after the Consolidated Statement of Financial Position, Consolidated Statement of Comprehensive Income and Statement of Changes in Equity. All the inter- related transactions will be eliminated between the holdings and the subsidiary in the Consolidated Cash Flow Statements. State the effect and identify which category (operating activities, financing activities and investing activities) of the following situations will change in the Consolidated Cash Flow Statements: a. Dividends paid by subsidiaries and associates b. Acquisition of a subsidiary c. Disposal of subsidiary (2) (Total: 10)