which is correct?

Which of the following statements regarding the statement of cash flow is CORRECT? Dividends do not show up in the statement of cash flows because dividends are considered to be a financing activity, not an operating activity. In the statement of cash flows, a decrease in inventories is subtracted from net income in the operating activities section In the statement of cash flows, an increase in accounts payable is subtracted from net income in the operating activities section In the statement of cash flows, depreciation is subtracted from net income in the operating activities section In the statement of cash flows, an increase in accounts receivable is subtracted from net income in the operating activities