State... Q 13.31: How is the statement of changes in equity related to the statement of cash flows when accounting for dividends? The statement of changes in equity shows dividends paid, and the statement of cash flows shows dividends received. The statement of changes in equity shows dividends paid, and the statement of cash flows shows dividends declared. The statement of changes in equity shows dividends declared, and the statement of cash flows shows dividends paid. Q The statement of changes in equity shows dividends received, and the statement of cash flows shows dividends declared. Stud Dest of the