portion of the comparative balance sheet: 2014 2013 Increase/decrease Common stock $ 30,000 $ 2,000 $28,000 Retained earnings 113,000 74,000 39,000 Treasury stock (8,000) (5,000 (3,000 Total equity $135,000 $71,000 $64,000 Note: Net income for the year was $49,000. How will dividend payments be shown on the statement of cash flows? A) Positive $10,000 in the financing section B) Negative $10,000 in the financing section C) Positive $10,000 in the investing section D) Negative $10,000 in the investing