The following information has been taken from the consolidation worksheet of Graham Company and its 80% owned subsidiary, Stage Company. (1.) Graham reports a loss on sale of land of $5,000. The land cost Graham $20,000 (2.) Non-controlling interest in Stage's net income was $30,000. (3.) Graham paid dividends of $15,000 (4.) Stage paid dividends of $10,000. (5) Excess acquisition-date fair value over book value was expensed by $6,000 (6.) Consolidated accounts receivable decreased by $8,000 7) Consolidated accounts payable decreased by $7,000 How will dividends be reported in consolidated statement of cash flows? $10,000 decrease as a financing activity. O $15,000 decrease as a financing activity $25,000 decrease as a financing activity. $23,000 decrease as a financing activity O $17,000 decrease as a financing activity