Which of the following items is reported in the body of the statement of cash flows? a) Declaration of a cash dividend. b) Payment of a cash dividend. c) Distribution of a share dividend. d) Declaration of a share dividend. Trimax Ltd bought computers with a fair market value of $100,000. The corporation signed a 3-year interest-bearing note at 8%. The entry to record the transaction would include: a) A credit to Notes Payable for $100,000. b) A debit to Notes Payable for $100,000. c) A credit to Notes Payable for $8,000. d) A debit to interest Expense for $8,000