When preparing a statement of cash flows using the indirect method, which of the following is correct?

A. Proceeds from the sale of equipment should be added to net income in the operating activities section.B. A loss on the sale of land should be added to net income in the operating activities section.C. The declaration of a cash dividend should be a use of cash in the financing activities section.D. The issuance of a stock dividend should be a use of cash in the financing activities section.E.The purchase of land and a building by issuing a long-term note payable should be a source of cash in the financing activities section.