On January 1, 2021, Chu Corporation had retained earnings of $ 422,000. During the year, Chu had the following selected transactions: 1. Declared cash dividends of $ 100,000. 2. Suffered a loss of $ 70,000. 3. Corrected understatement of 2020 profit because of an inventory error $ 45,000. The company has a 30% income tax rate. For companies reporting under ASPE, typical cash payments classified under financing activities will include the following payment: a) to redem long-term debt or reacquire shares. b) to employees for services. c) to lenders for interest. u d) to provide loans to other companies