Which of the following statements is correct?

a. Dividends do not show up in the statement of cash flows because dividends are considered to be financing activity, not an operating activity.

b. In the statement of cash flows, a decrease in accounts receivable is reported as a use of cash.

c. In the statement of cash flows, depreciation charges are reported as a use of cash.

d. In the statement of cash flows, a decrease in accounts payable is reported as a use of cash.

e. None of the above