A company reported that its bonds with a par value of $50,000 and a carrying value of $57,000 are retired for $60,000 cash, resulting in a loss of $3,000. The amount to be reported under cash flows from financing activities is:

$3,000 outflow.

$60,000 outflow.

$57,000 outflow.

Zero. This is an operating activity.

Zero. This is an investing activity.

Which of the following items is reported on the statement of cash flows under financing activities?

Declaration of a cash dividend.

Payment of a cash dividend.

Declaration of a stock dividend.

Payment of a stock dividend.

Stock split.