Goehring, Inc. owns 70 percent of Harry Corp. The consolidated income statement for a year reports $40,000 Non-controlling Interest in Harry Corp.'s Income. Harry paid dividends in the amount of $100,000 for the year. What are the effects of these transactions in the consolidated statement of cash flows for the year? No effects. Increase in the operating section of $70,000. Decrease in the financing section of $30,000. Increase in the financing section of $70,000, and decrease in the operating section of $30,000. Increase in the operating section of $70,000, and decrease in the financing section of $30,000.