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