The January 1, 2020 Balance Sheet showed a Retained Earnings balance of $46,000. For the year ended December 31, 2020, net income was $25,000 and Retained Earnings were $68,000. How would dividends be shown on the Statement of Cash Flows? A. Operating Activities; Cash Dividends Paid ($25,000) B. Financing Activities; Cash Dividends Paid ($3,000) C. Financing Activities; Cash Dividends Paid ($47,000) D. Investing Activities; Cash Dividends Paid ($47,000)