When preparing a statement of cash flows, which of the following is correct? 1. The receipt of a cash dividend from a long term investment should be an inflow of cash in the operating activities section 2. Proceeds from the sale of equipment should be an inflow of cash in the investing activities section 3. The issuance of a stock dividend should be an inflow of cash in the financing activities section Only Statement #3 Only Statement 2 All of the Statements are correct O Both Statement #2 and 3 None of the Statements are correct Both Statement 1 and 2 Only Statement #1 Both Statement 1 and 33