Sue E. Corp is a corporate shareholder in Cosmo Corp, an unrelated company. When Cosmo pays cash dividends to its shareholders, Sue E. reports these dividend payments from Cosmo on its statement of cash flows as a(n):

A) Operating activity.

B) Investing activity.

C) Financing activity.

D) Noncash investing and financing activity.

E) This is not reported in the statement of cash flows.