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Los dividendos declarados durante el ao fueron de $48,000. La cuenta de dividendos por pagar aument en $4,000. Cul de los siguientes aparecer en la

Los dividendos declarados durante el ao fueron de $48,000. La cuenta de dividendos por pagar aument en $4,000. Cul de los siguientes aparecer en la seccin de Actividades de Financiamiento del estado de flujos de efectivo?

a.Dividendos declarados, $(48,000)

b.Efectivo pagado por dividendos, $(44,000)

c.Efectivo pagado por dividendos, $(52,000)

d.Cambio en dividendos por pagar, $4,000

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