Which of the following statements is CORRECT?

a. In the statement of cash flows, depreciation charges are reported as a use of cash. 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, a decrease in inventories is reported as a source of cash. d. In the statement of cash flows, a decrease in accounts payable is reported as a source of cash. e. Dividends do not show up in the statement of cash flows because dividends are considered to be a financing activity, not an operating activity.