dolan company reports its investment under the equity method and recognizes dividend of $25000 from its investment in Moss Co. during the current year. On Dolan's statement of cash flows (indirect method) the $25000 should

a. be shown as cash inflow from investing activities

b. be shown as cash outflow from financing activities

c. be shown as an addition to net income in the cash flows from operating activities section

d. be shown as a deduction from net income in the cash flows from operating activities section